Disposed

A.Muniraja v. State of Tamilnadu Rep by

Madras HC18 Dec 2025WP/48678/2025

Case brief

AI extract

What is this about?

The court disposed of the writ petition by directing the petitioner to submit a fresh representation to the second respondent regarding fixation of stamp duty based on land value only. The second respondent was directed to consider the representation in accordance with rules and pass orders within two months.

What did the court decide?

Directed petitioner to submit fresh representation to second respondent; directed second respondent to pass orders within two months in accordance with rules.

A.Muniraja Vs State of Tamilnadu Rep by — Landlord and Tenant | Madras HC (2025)

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WP No. 48678 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 18-12-2025

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 48678 of 2025 and WMP.No.54345 of 2025

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A.Muniraja, S/o.Late.S.Arumugam, Flat No.C, 1st Floor, Plot No.2180, Muktha Kalpatharu Apartment, L Block, 12th Main Road, Anna Nagar, Chennai-600 040.

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..Petitioner

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State of Tamilnadu, Rep. By The Secretary, Commercial Taxes & Registration Department, Fort St. George, Chennai-600 007.

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The Inspector General of Registration, Santhome, Chennai-600004.

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The Central Govt. Employees Housing Welfare Organisation, Rep. By The Chief Executive Officer, 9th Floor, B-wing, Janpath Bhavan, Janpath, New Delhi-110 001.

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4. The Sub-Registrar, Avadi, Chennai-600 054.

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..Respondents

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Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus to direct respondents 1 and 2 to fix the actual cost per square feet, namely Rs.2,598/- per square feet for the purpose of levying stamp duty based on the letter given by the Joint Secretary to the Government of India, Ministry of Housing and Urban Affairs, dated 19.8.2025 to the 1st respondent and registration charges.

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Page 1 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 48678 of 2025

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For Petitioner: M/s. R.Radha Pandian For Respondents: Mr.U.Baranidharan, SGP for R1, R2 & R4

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ORDER

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The petitioner was allotted an apartment under an affordable housing project of the third respondent. Although the project was scheduled to be completed within 48 months from the payment of the second instalment, it was completed belatedly. In those circumstances, the petitioner had submitted a request to the Joint Secretary, Ministry of Housing and Urban Affairs, to fix the stamp duty only on the land value of Rs.2,598/- per sq.ft. By relying on letter dated 19.08.2025 from the Joint Secretary, Ministry of Housing and Urban Affairs, the present writ petition has been filed.

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Mr.U.Baranidharan, learned Special Government Pleader, accepts notice for respondents 1, 2 & 4.

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The petitioner has placed on record the communication dated 19.08.2025 from the Joint Secretary, Ministry of Housing and Urban Affairs. The said communication refers to the fact that the project was intended primarily for Central Government employees and pensioners across India.

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Page 2 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 48678 of 2025

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On the basis that the levy of stamp duty and registration fees based on composite value would cause hardship to such persons, a request was made to consider imposing stamp duty on the land value of Rs.2,598/- per sq.ft. In these circumstances, it is appropriate that the request of the petitioner be considered in accordance with applicable rules.

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Accordingly, this writ petition is disposed of on the following terms:

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(i) The petitioner is permitted to submit a fresh representation to the

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second respondent within two weeks from the date of receipt of a copy of this order.

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(ii) Upon receipt thereof, the second respondent is directed to consider such request in accordance with rules and pass orders thereon within two months from the date of receipt of such representation.

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There will be no order as to costs. Consequently, connected miscellaneous petition is closed.

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18-12-2025

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Index : Yes/No Internet:Yes/No Neutral Citation : Yes/No

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Page 3 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 48678 of 2025

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SENTHILKUMAR RAMAMOORTHY, J.

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State of Tamilnadu, Rep. By The Secretary, Commercial Taxes & Registration Department, Fort St. George, Chennai-600 007.

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The Inspector General of Registration, Santhome, Chennai-600004.

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The Central Govt. Employees Housing Welfare Organisation, Rep. By The Chief Executive Officer, 9th Floor, B-wing, Janpath Bhavan, Janpath, New Delhi-110 001.

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The Sub-Registrar, Avadi, Chennai-600 054.

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WP No. 48678 of 2025 and WMP.No.54345 of 2025

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18-12-2025

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Page 4 of 4

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https://www.mhc.tn.gov.in/judis

A.Muniraja v. State of Tamilnadu Rep by

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A.Muniraja v. State of Tamilnadu Rep by

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