Petitioner challenged a demand for deficit stamp duty imposed on a property registered in 2009. The High Court held the demand barred by limitation under Section 33-A and quashed the notice.
The writ petition was allowed and the impugned demand was quashed.
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.
W.P(MD)No.15677 of 2015
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 08.08.2023
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P(MD)No.15677 of 2015 and M.P(MD)Nos.1 & 2 of 2015
Jacob Daniel
... Petitioner
Vs
The Sub Registrar, Sub Registrar Office, Karungal, Kanyakumari District. ... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records relating the impugned notice of the respondent in his Letter No.1/2011, dated 14.07.2015, quash the same.
For Petitioner : Mr.F.Deepak For Respondent : Mr.N.GA.Natraj Government Advocate
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W.P(MD)No.15677 of 2015
ORDER
Heard both sides.
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W.P(MD)No.15677 of 2015
08.08.2023
Index : Yes / No Internet : Yes / No NCC : Yes / No MGA
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W.P(MD)No.15677 of 2015
G.R.SWAMINATHAN, J.
MGA
To
The Sub Registrar, Sub Registrar Office, Karungal, Kanyakumari District.
W.P(MD)No.15677 of 2015 and M.P(MD)Nos.1 & 2 of 2015
08.08.2023
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2 issues framed by the court
Whether a demand for deficit stamp duty made six years after the registration of the instrument is barred by limitation under Section 33-A of the Stamp Act.
Whether the impugned notice directing the payment of deficit stamp duty can be quashed.
2 provisions across 1 enactments
Jacob Daniel
The Sub Registrar, Sub Registrar Office, Karungal, Kanyakumari District
G.R.SWAMINATHAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
