Allowed

J.Jayakrishnan v. the State of Tamilnadu

Madras HC2 Jun 2014WP/11013/2014

Case brief

AI extract

What is this about?

In a writ petition under Article 226 of the Constitution, the Madras High Court directed the Sub Registrar and District Revenue Officer to release a registered sale deed withheld pending market value determination under Section 47A of the Indian Stamp Act, mandating an endorsement of pendency and imposition of a charge on the property.

What did the court decide?

Sale deed released forthwith with endorsement of pendency; government charge imposed per Section 47-A (4); register updated; endorsement to remove charge ordered upon final decision.

J.Jayakrishnan Vs the State of Tamilnadu — Contract and Commercial Disputes | Madras HC (2014)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 02.06.2014

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CORAM:

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THE HONOURABLE MR. JUSTICE B.RAJENDRAN

W.P.No.11013 of 2014

and

M.P.No.1 of 2014

J.Jayakrishnan ... Petitioner
vs.
1. The State of Tamil Nadu
by its Secretary to Government
Commercial Taxes and Registration
Department, Fort St.George
Chennai 600 009.
2. The Inspector General of Registration
120, Santhome High Road
Mandaveli
Chennai 600 028.
3. The District Revenue Officer (Stamps)
Office of the District Collector
Singaravelar Maligai
5th Floor, 32, Rajaji Salai
Chennai 600 001.
4. The Sub Registrar
Registration Department
Neelankarai, Kazura Garden 2nd Street
Chennai 600 041. ... Respondents

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Prayer: Writ petition filed under Article 226 of the Constitution of India for issuance of a writ of Mandamus, directing the 3rd and 4th respondents herein to release the sale deed dated 15.02.2013 registered as Document No.1081/2013 on the file of the fourth respondent herein.

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For Petitioner : Mr.M.Deivanandam For Respondents : Mr.N.Sakthivel Government Advocate

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https://hcservices.ecourts.gov.in/hcservices/

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ORDER

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The petitioner has come forward with this writ petition praying for the issuance of a writ of mandamus to direct the 3rd and 4th respondents herein to release the sale deed dated 15.02.2013 registered as Document No.1081/2013 on the file of the fourth respondent herein.

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The case of the petitioner is that he purchased the plot measuring 1200 sq.ft, on the western side of Plot No.1 in S.No.337/8, Chemmencherry Village from one A.Chinnaiah and got it registered on the file of the fourth respondent. The fourth respondent referred the above sale deed under Section 47A of Indian Stamp Act, 1899 for determining the market value to the third respondent. The third respondent issued Form 1 notice under Rule 4 of Tamil Nadu Stamp (Prevention of undervaluation of Instruments) Rules, 1968 dated 20.03.2013 demanding difference in Stamp duty. The petitioner submitted his objections, which was received by the third respondent on 10.04.2013. Even then, the sale deed was not released to the petitioner. Hence, the petitioner sent a letter to the third for release of the sale deed. Since the same was not considered, the petitioner has come up with the present writ petition.

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I heard the counsel for the petitioner and the learned Government Advocate appearing for the respondents.

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It is settled proposition of law that once a document is registered, the registering authority has no power to withhold the same. This was the view taken by this Court in (B. Rajappa and another Vs. The Special Deputy Collector (Stamps) The Office of the Collectorate (Vth Floor), Mr. Singaravelar Maligai, Rajaji Salai, Madras-1 and 2 others) reported in 2002 (3) CTC 544, Therefore, following the decision of this Court mentioned supra, the following direction is issued in this writ petition:-

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(i) The Registering Authority/fourth respondent is directed to release the sale deed dated 15.02.2013 to the petitioner forthwith. While releasing the sale deed dated 15.02.2013 to the petitioner, the respondent shall make necessary endorsement on the original document to the effect that the proceedings under Section 47-A of the Indian Stamp Act are pending.

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(ii) The Registering Authority/fourth respondent shall make necessary entries in the register maintained regarding the pendency of 47-A proceedings in respect of the document, which is the subject

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matter of registration, so as to reflect the same in the encumbrance certificate for the benefit of the purchasers.

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(iii) Pending final decision, in respect of the valuation under Section 47-A (i), as per Section 47-A (4), there shall be a charge over the properties in favour of the Government in respect of the unpaid value of the stamp duty.

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(iv) After the entire proceedings under Section 47-A are completed, the registering authority shall make necessary endorsement removing the earlier endorsement clearly stating that the entire amount of stamp duty under the document has been paid in full and return the same.

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(v) After making such endorsement, the Registering Authority/fourth respondent shall also make necessary entry as to the completion of 47-A proceedings in the register maintained by them so as to reflect the same in the encumbrance certificate.

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With the above direction, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed. Sd/Asst.Registrar (CS II ) Dated:12.6.2014 /true copy/ Sub Asst. Registrar vj2 To 1. The Secretary to Government of Tamil Nadu Commercial Taxes and Registration Department, Fort St.George Chennai 600 009.

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