Petitioner sought quashing of an order requiring payment of stamp duty on a rectification deed. Court held deleting properties in a settlement deed via rectification effectively transfers rights away from the settee and is treated as a settlement deed requiring duty.
Petitioner directed to pay stamp duty; document to be released thereafter.
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W.P.No.15699 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11.07.2023
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.15699 of 2015 & M.P.No.1 of 2015
Natarajan Goundar
...Petitioner
Vs.
Prayer : Writ Petition filed Under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus calling for the records of the second respondent in issuing the impugned order dated 30.04.2015 in reference No.e/f/vz ; /6205/M1//15 dated 30.04.2015 in respect of Rectification Deed dated 02.12.2014 registered as Doc.No.P131 of 2014 at SRO Achirapakkam and quash the same and direct the second and third
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respondents to return the said Rectification Deed dated 02.12.2014 registered as Doc.No.P131 of 2014 at SRO Achirapakkam, to the petitioner after completing all the registration formalities.
For Petitioner : Mr.N.Nagu Sah
For Respondents : Mr.D.Ravichander Special Government Pleader
ORDER
The order dated 30.04.2015 passed by the second respondent District Registrar, Chengalpattu asking the petitioner to pay the stamp duty is under challenge in the present writ petition.
W.P.No.15699 of 2015
error can be corrected and the additional schedule of properties incorporated in the original settlement deed was made erroneously and therefore, the petitioner presented rectification deed to correct those mistakes.
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it cannot fall under a mere rectification deed to rectify the error and thus, there is no infirmity in claiming stamp duty by the competent Registering Authority.
in consonance with the provisions of the Stamp Act and therefore, there is no infirmity.
in the event of such payment, the authority competent shall release the document by following the procedure as contemplated under law.
costs. Consequently, connected miscellaneous petition is closed.
11.07.2023
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Index : Yes/No Speaking order/Non speaking order Neutral Citation : Yes/No
To
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1.The Inspector General of Registration, Rajaji Salai, Santhome Chennai.
2.The District Registrar, Chengalpet.
3.The Sub Registrar, Achirapakkam Sub Registrar Office, Madurantakkam Taluk, Kanchipuram District.
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S.M.SUBRAMANIAM, J.
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2 issues framed by the court
Whether a deed intended to delete properties previously included in a settlement deed can be treated as a mere rectification deed to avoid stamp duty.
Whether the deletion of conferred rights via a rectification deed constitutes a transfer of rights attracting stamp duty.
Natarajan Goundar
Inspector General of Registration, Rajaji Salai, Santhome Chennai
District Registrar, Chengalpet
Sub Registrar, Achirapakkam Sub Registrar Office, Madurantakkam Taluk, Kanchipuram District
S. M. Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
