4.11.2010 and to register the document and return the same with respect to the property comprised in S.No.166/3B3 part in Plot No.16 to 23 of PMD Nagar admeasuring 18,349 sq.ft.of land with structures constructed thereon in 122, Kovilambakkam Village, Vadakkupatti Road, Saidapet Taluk, now sholinganallur Taluk, Kanceehuram District. By order dated 6.1.2011, the said Writ Petition was allowed by this Court. Aggrieved by the order, the Department preferred Writ Appeal in W.A.No.1749 of 2011, which was dismissed vide Judgment dated 27.11.2014 by a Division Bench of this Court, while confirming the order dated 6.1.2011 passed in W.P.No.29226 of 2010. However, the respondent department preferred Review Application against the aforesaid Judgement dated 27.11.2014. In the meantime, the petitioner paid the excess stamp duty and registration charges under protest, without prejudice to the order to be passed in the Review Application and thereafter, the subject document was returned after registration. It is further submitted by the learned counsel for the petitioner that the respondents are not entitled to demand the stamp duty on the market value of the property since the property was purchased in a Public Auction Sale and the question of stamp duty on the market value does not arise and therefore, the petitioner is entitled to get refund of a sum of R.14,95,588/- being the excess amount paid by the petitioner. Hence, the petitioner has filed the present Writ Petition. It is further submitted by the learned counsel for the petitioner that the petitioner is even ready to furnish a bank guarantee for the excess stamp amount and the registration charges paid by the petitioner in favour of the third respondent without prejudice to the right of the petitioner in the Review Application filed by the petitioner in the event of refunding the excess stamp duty and registration charges.
