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R.Tamilselvan v. the Inspector General of Registration

Madras HC11 Mar 2025WP/8000/2025

Case brief

AI extract

What is this about?

Madras High Court, WP No. 8000 of 2025, N. Anand Venkatesh J., 11-03-2025. Keywords: refund of stamp duty and registration charges; Rule 178 of the Registration Rules; refused registration of sale deed; document returned 30.01.2024; pending document; objections by property owner against Power of Attorney Agent; Akim Sam Kutti; Rs.2,05,333/-; Article 226 writ of mandamus; District Registrar / Sub Registrar Arakonam; disposal with directions, no costs.

What did the court decide?

Direction to the 4th respondent to refund the stamp duty and registration charges paid by the petitioner within four weeks from the date of receipt of a copy of the order; writ petition disposed of with the above directions, no costs. ¶41

R.Tamilselvan Vs the Inspector General of Registration — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner is entitled to a refund of Rs.2,05,333/- paid for the registration of the sale deed dated 18.10.2023 (including stamp duty and registration charges), which was refused registration and returned by the 4th respondent.

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Court's answer

Since the Sale Deed itself was not registered and the sale did not go through, the petitioner will be entitled to the refund of the amount in line with Rule 178 of the Registration Rules.

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Ratio / Principle

There shall be a direction to the 4th respondent to refund the stamp duty and the registration charges paid by the petitioner, within a period of four weeks from the date of receipt of a copy of the order.

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Detailed headnote1 paragraphs

Madras High Court (N. Anand Venkatesh J.), WP No. 8000 of 2025, order dated 11-03-2025: Writ petition under Article 226 of the Constitution of India by R. Tamilselvan seeking refund of Rs.2,05,333/- paid towards stamp duty and registration charges for registration of a Sale Deed dated 18.10.2023, executed in his favour by the Power of Attorney Agent of one Akim Sam Kutti. The document was kept pending due to objections raised by the property owner against the Power Agent; the 4th respondent (District Registrar) refused registration and returned the document on 30.01.2024, and the sale transaction did not go through. Holding: since the Sale Deed itself was not registered and the sale did not go through, the petitioner is entitled to refund in line with Rule 178 of the Registration Rules. Direction issued to the 4th respondent to refund the stamp duty and registration charges within four weeks from receipt of a copy of the order. Writ petition disposed of with the above directions; no costs.

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WP No. 8000 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 11-03-2025

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CORAM

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THE HONOURABLE MR JUSTICE N. ANAND VENKATESH

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WP No. 8000 of 2025

R.Tamilselvan

Petitioner(s)

The Inspector General of Registration No. 100, Santhome High Road, Raja Annamalai Puram, Chennai 600 028.

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2.The Additional Inspector General of Registration (Stamps And Registration) 100 Santhome Road, Chennai 600 028.

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3.The Deputy Inspector General of Registration Integrated Building of Registration Department, Vepamara Street, Velappadi, Vellore 632 001.

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4.The District Registrar Integrated Building of Registration Department, Veppamara Street, Velappadi, Ranipet 632 401.

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

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WP No. 8000 of 2025

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5.The Sub Registrar 230, 5th Gandhi Road, Swalpet, Arakonam 631 001.

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Respondent(s)

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PRAYER Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus, Directing the respondents to refund the sum of Rs.2,05,333/- paid by the petitioner for the registration of the sale deed dated 18.10.2023 on the file of the 4th respondent under various heads including stamp duty and registration charges, within the time stipulated by this Court, to the petitioner.

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For Petitioner(s): Mr.M.A.Arshad For Respondent(s): Mr.U.Baranidharan Special Government Pleader for R1 to R5

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ORDER

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This writ petition has been filed for issue of writ of mandamus directing

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the respondent to refund a sum of Rs.2,05,333/- paid by the petitioner

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towards the registration of the Sale Deed dated 18.10.2023 which includes the

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stamp duty and registration charges.

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

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WP No. 8000 of 2025

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2.Heard Mr.M.A.Arshad, learned counsel appearing on behalf of the petitioner and Mr.U.Baranidharan, learned Special Government Pleader appearing on behalf of the respondents.

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3.The Sale Deed was executed in favour of the petitioner on 18.10.2023

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by the Power of Attorney Agent of one Akim Sam Kutti. The same was presented for registration before the 4th respondent after paying the necessary stamp duty and registration charges. The document was kept pending as a pending document due to the objections raised by the owner of the property viz., Akim Sam Kutti against the Power Agent. In view of the same, the 4th respondent refused to register the document and returned the document on 30.01.2024. Thereafter, the sale transaction did not go through and therefore, the petitioner is seeking for the refund of a sum of Rs.2,05,333/- paid by the petitioner towards the various heads including stamp duty and registration charges.

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

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WP No. 8000 of 2025

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4.In the considered view of this Court, the Sale Deed itself was not

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registered and the sale did not go through. Therefore, the petitioner will be entitled for the refund of the amount in line with Rule 178 of the Registration Rules.

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5.In view of the above, there shall be a direction to the 4th respondent to

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refund the stamp duty and the registration charges paid by the petitioner, within

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a period of four weeks from the date of receipt of copy of this order.

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6.This writ petition is disposed of with the above directions. No Costs.

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11-03-2025

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Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No ssr

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

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WP No. 8000 of 2025

The Inspector General of Registration No. 100, Santhome High Road, Raja Annamalai Puram, Chennai 600 028.

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2.The Additional Inspector General of Registration (Stamps And Registration) 100 Santhome Road, Chennai 600 028.

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3.The Deputy Inspector General of Registration Integrated Building of Registration Department, Vepamara Street, Velappadi, Vellore 632 001.

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4.The District Registrar Integrated Building of Registration Department, Veppamara Street, Velappadi, Ranipet 632 401. 5.The Sub Registrar 230, 5th Gandhi Road, Swalpet, Arakonam 631 001.

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

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WP No. 8000 of 2025

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N.ANAND VENKATESH J.

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ssr

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WP No. 8000 of 2025