R C GOKULAKRISHNAN Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) The petitioner is aggrieved against the proceedings of the 3rd respondent dated 06.01.2018 demanding the deficit stamp duty from the petitioner in respect of the document registered with Registration No.5694 of 2011 under Section 47(A) of the Indian Stamp Act, 1899. Consequently, the petitioner seeks for a direction to remove the Annexure-1A from the said Document No.2214 of 2011.

(2.) The main contention raised against the impugned demand is that the same was barred by limitation, since the subject matter document was admittedly registered as early as on 15.09.2011 in Document No.5694 of 2011.

(3.) In the counter affidavit filed by the respondents, it is stated that the 3rd respondent issued a notice on 21.01.2016 to the petitioner informing that the said document was registered with deficit stamp duty and consequently, to remit the said amount of Rs.49,680/-.