The Madras High Court allowed a writ petition directing the registering authority to complete machinery evaluation for stamp duty within three weeks and release documents after payment.
Respondents directed to complete evaluation and determine stamp duty within 3 weeks and release documents upon payment.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
WP No.3261 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02-06-2023
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
WP No.3261 of 2023
M/s.Manipal Utility Packaging Solutions Pvt Ltd., Represented by its Senior Executive, Mr.Muthukumar, New Udayavani Building, Tile Factory Road, Manipal, Udupi, Karnataka – 576 104.
... Petitioner
Vs.
Chennai-600 004.
Page 1 of 6
WP No.3261 of 2023
4.The Sub Registrar, Office of the Sub Registrar, 1/71, 1st Floor, Kajera Garden 2nd Street, East Coast Road, Neelankarai, Chennai – 600 115. ... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus, directing the third respondent to release the Affidavit of Amalgamation bearing Receipt No.6494 of 2022 dated 17.09.2022 concerning the Petition Schedule Properties.
For Petitioner : Mr.Dhanaram Ramchandran for M/s.D.R.Law Chambers. For Respondents : Mr.D.Ravichander, Special Government Pleader.
O R D E R
The relief sought for in the present writ petition is to direct the
third respondent to release the Affidavit of Amalgamation bearing Receipt No.6494 of 2022 dated 17.09.2022 concerning the Petition Schedule
Page 2 of 6
WP No.3261 of 2023
Properties.
business of scanners and process house, colour separation, block making, plate making and printing and to manufacture use, buy or otherwise acquire, sell, export, import, distribute, deal in and dispose of and or engage in the business of all types of labels adhesive and non-adhesive, pressure sensitive tapes and to undertake various of printing etc.
the National Company Law Tribunal, Bengaluru Bench in the year 2018.
Accordingly, the documents are presented for registration.
payment of stamp duty. The Registering Authority mainly contended that the machineries are to be valued for the purpose of stamp duty, which was not done during the relevant point of time.
Page 3 of 6
WP No.3261 of 2023
Court on 06.04.2023, the petitioner-Company has made an undertaking that
they are ready to pay the necessary stamp duty based on the guideline value.
behalf of the respondents made a submission that the Registering Authority has already addressed to the Public Works Department for the purpose of deputing an Engineer to evaluate the machineries and to determine the value for the purpose of recovering the stamp duty. It is further contended that the said process will take two more weeks for completion and thereafter, the stamp duty to be paid will be determined by the Competent Authority and
Page 4 of 6
WP No.3261 of 2023
on payment of stamp duty, the documents will be released by following the
procedures.
However, there shall be no order as to costs.
02-06-2023
Index : Yes/No Internet: Yes/No Speaking order/Non-Speaking order Neutral Citation : Yes/No Svn
Page 5 of 6
WP No.3261 of 2023
S.M.SUBRAMANIAM, J.
Svn
To
4.The Sub Registrar, Office of the Sub Registrar, 1/71, 1st Floor, Kajera Garden 2nd Street, East Coast Road, Neelankarai, Chennai – 600 115.
WP 3261 of 2023
02-06-2023
Page 6 of 6
1 issue framed by the court
Whether the respondents are directed to evaluate machinery for stamp duty and release documents upon payment.
M/s.Manipal Utility Packaging Solutions Pvt Ltd.
The Inspector General of Registration
The District Registrar
The Sub Registrar, Periamet
The Sub Registrar, Neelankarai
S.M.SUBRAMANIAM
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
