ETTHYAMMAL Vs. SUB COLLECTOR TINDIVANAM

JUDGEMENT

(1.) THE prayer in the Writ Petition is for the issue of a writ of certiorari to call for the records on the file of the Sub Collector, Tindivanam the respondent herein in his proceedings A. 8/4704/92 dated 17.8.1993 and quash the proceedings thereon as illegal, incompetent, ultravires and without jurisdiction.

(2.) THE affidavit filed in support of the Writ Petition alleges as follows:

(3.) THE next question is regarding the value for which the stamp duty has to be paid. Admittedly, the document is of the year 1959. THE order of the respondent states that the value of the property involved in the deed has been arrived at as Rs. 1,46,969/- and the stamp duty had to be fixed on the said amount. It is conceded that the value had been fixed as in the year 1993 and not as in the year 1959, which is the year of the document. THE reason given by the respondent for not fixing the value as in the year 1959 is that the registers for 1959 were not available with the Sub-Registrar and therefore the value had been fixed as in the year 1993. This can hardly be an acceptable reason for fixing the value when the document is of the year 1959. Non-availability of the records cannot be a ground for fastening a larger liability on parties. It is not necessary to quote chapter and verse in this regard. It is the duty of respondent to have arrived at the market value for the property for the year 1959 on the basis of the market value obtaining in the years immediately following 1959. He ought not to have burdened the petitioners with the stamp duty on the market value as in 1993.