129/3A, 129/4 and 130, situated at Kondangi Village, Thiruporur Taluk, Kancheepuram District for a sale consideration of Rs.17,25,500/- (as per document), by a sale deed bearing Doc.No.11342 of 2015 registered with the Office of the SubRegistrar, Thiruporur. The petitioner has purchased the said property at the rate of Rs.100/- per sq.ft and he has paid only a sum of Rs.17,25,000/- towards the sale consideration. However, the guideline value fixed by the Government was on the higher side i.e, Rs.150/- per sq.ft, the respondent insisted the petitioner to pay the stamp duty and the registration fee only based on the guideline value. Accepting the said guideline value, the petitioner has shown the value of the property as per guideline value in the Document as Rs.25,87,500/-, though in real terms he paid only Rs.17,25,000/- towards sale consideration. The said sale deed was registered on 07.07.2015. But, there was inordinate delay in releasing the document. After registration of the sale deed, instead of releasing the document, the respondent issued a notice to the petitioner in the form of an order dated 29.10.2015 demanding payment of a sum of Rs.1,20,750/- towards additional stamp duty and a sum of Rs.17,250/- towards additional registration charges. According to the petitioner, the said notice/order dated 29.10.2015, demanding payment of additional stamp duty and registration charges, is an unlawful one, which runs contrary, not only to the valuation declared and published by the Registration Department in its official website, but also to the receipt No.201535167 issued by the respondent to the petitioner, accepting the value of the property at Rs.150/- per sq.ft and the stamp duty payable thereon. It is further case of the petitioner that the respondent has no jurisdiction to pass the impugned order/notice. After registering the document, the respondent cannot go back and start to enquiry about the value of the property. Even if there is any undervaluation of the property, the respondent should have referred the document as per Section 47 of the Stamp Act to the Collector, without taking any independent decision. Hence, the petitioner has come forward with the present writ petition before this Court.
