LISSY LAKSHMI Vs. JOINT SUB REGISTRAR-II

JUDGEMENT

(1.) The Writ Petition is filed seeking a direction to the respondent to release and handover the Release Deed dated 15.02.2016 though registered, but shown as pending Document P.No.50 of 2016.

(2.) The property situated in R.S.No.795, measuring an extent of 3762 sq.ft. together with building thereon, bearing Door No.18, 5th Cross Street, Lake Area, Nungambakkam, Chennai 600 034 was originally purchased by the petitioner and her husband by way of Certificate of Sale issued by the Tax Recovery Officer-X(i/c), Media Range, Chennai - 34. Pursuant to the said Certificate of Sale, the petitioner and her husband became the lawful owners of the said property and they have been in possession and enjoyment of the same for more than a decade.

(3.) While so, the husband of the petitioner had executed a Release Deed dated 15.02.2016 in favour of the petitioner releasing his right over the said property. The said Release Deed was duly stamped and presented for registration with the respondent. However, the respondent registered the document, but refused to release the same. When enquired, it was informed by the respondent that the Certificate of Sale of immovable property under which the Tax Recovery Officer-X, Income Tax Department, Media Range had sold the property, was not registered and hence, the subsequent transfers claiming any right under the sale can be done only after collecting the requisite Stamp Duty payable for the said unregistered document along with applicable fine. Accordingly, the Release Deed is kept as pending Document No.P 50 of 2016. The respondent had also sent a letter dated 03.03.2016 under Reference No.2289/A1/2016, demanding a sum of Rs.16,08,000/- together with Rs.2,01,000/- towards Stamp Duty payable on the said Sale Certificate. The said demand was made 10 years after the execution of the Sale Certificate. The said letter dated 03.03.2016 was followed by another notice dated 10.05.2016 under Reference No.5415/A1/2016, calling upon the petitioner to pay the above said Stamp Duty within 30 days and had further threatened to pass final orders on the basis of the information available with the Joint Sub Registrar. The petitioner had also sent objections dated 20.05.2016 explaining the facts and legal position that the Certificate of Sale issued by the Revenue Officer, does not require registration under Section 17(2)(xii) of the Registration Act, 1908.