R.MUNIYANDI @ CHANDRAN Vs. DISTRICT REVENUE OFFICER

JUDGEMENT

(1.) By way of filing this writ petitioner, the petitioner seeks to quash the notice dated 08.02.2016 issued under Section 47-A of the Stamp Act by the first respondent/District Revenue Officer (Stamps), Chennai, with a further direction to the respondents to delete the endorsement of payment of deficit stamp duty in the Encumberance Certificate bearing Doc.No.11409/2014 on the file of the second respondent.

(2.) Learned counsel for the petitioner submitted that the petitioner purchased a vacant land to an extent of 1 acre comprised in Survey No.257/2A, situated at Puzshal Village, Madhavaram Taluk, Tiruvallur District, from one Mr.Selvam, vide sale deed dated 31.03.2011 registered as Document No.3582/2011. After the registration of the said document, the same was referred to the first respondent for determination of the market value of the property under Section 47-A of the Stamp Act. Since the Government of Tamil Nadu also issued a Scheme, namely, Samadhan Scheme, during pendency of 47-A proceedings, as per G.O.Ms.No.132, Commercial Tax and Registration Department, dated 13.10.2011, the petitioner had paid 2/3rd of the deficit stamp duty and thereby, he had also obtained the Document bearing No.3582/2011 from the respondents on 28.01.2012. Only after obtaining the said document, the petitioner came to know about the mistake/typographical error occurred in the boundaries of the schedule mentioned property. Immediately, he approached the second respondent to rectify the same and accordingly, he has also presented the Rectification Deed for rectifying the boundaries in the sale deed bearing Document No.3582/2011 as stated below:-

(3.) Since the above said mistakes have been committed only due to oversight and typographical error and that there was no extent or valuation of the property of the original sale deed altered or changed, the rectification deed presented by the petitioner was also registered as Document No.11409/2014, dated 07.11.2014 by the second respondent after obtaining necessary payment of registration charges and thereafter, the same was also released to the petitioner. However, after a period of two years, the petitioner received the impugned notice under Section 47-A of the Stamp Act from the first respondent on 08.02.2016 stating that document No.11409/2014 registered on the file of the Sub Registrar Officer, Red Hills, requires the payment of deficit stamp duty to the tune of Rs.24,45,288/-.