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P.Dhanalakshmi v. The Special Deputy Collector (Stamp)

Madras HC5 Aug 2025WP(MD)/18714/2025

Case brief

AI extract

What is this about?

Section 47A Indian Stamp Act; undervaluation endorsement; five-year limitation from date of registration; notice dated 13.12.2024 barred by limitation; quashing of stamp-duty referral notice; removal of encumbrance entry from Encumbrance Certificate; Chettikulam village, Thirumangalam Taluk, Madurai District; Na.Ka.No. 542/2024/A; Writ of Certiorarified Mandamus; Article 226; Madurai Bench of Madras High Court; S. Srimathy; 05.08.2025; W.P(MD)No.18714 of 2025.

What did the court decide?

Impugned communication/notice (Na.Ka.No. 542/2024/A dated 13.12.2024) quashed; writ petition allowed; no order as to costs; connected miscellaneous petition (W.M.P(MD)No.14352 of 2025) closed. ¶33

P.Dhanalakshmi Vs The Special Deputy Collector (Stamp) — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Impugned communication/notice (Na.Ka.No. 542/2024/A dated 13.12.2024) quashed; writ petition allowed; no order as to costs; connected miscellaneous petition (W.M.P(MD)No.14352 of 2025) closed.

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Issue for consideration

Whether the notice initiating Section 47A proceedings issued on 13.12.2024 is barred by the five-year limitation period running from the date of registration of the document (25.02.2006), and hence liable to be quashed. +1 more

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Court's answer

If any proceedings under Section 47A of the Indian Stamp Act ought to be initiated, the limitation period prescribed is 5 years from the date of registration of the document.

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Ratio / Principle

The Special Deputy Collector (Stamps) is bound to initiate proceedings under Section 47A of the Indian Stamp Act after issuing notice to the petitioner.

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Key takeaways

In the present case the date of registration is 25.02.2006 and the period of limitation was already over in the year 2011 itself.ratio¶29
The respondents initiated Section 47A proceedings by issuing notice only on 13.12.2024; the said notice is therefore barred by limitation.ratio¶29
The impugned notice is liable to be quashed, and accordingly the same is quashed.ratio

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench), W.P(MD)No.18714 of 2025, S. Srimathy, J., 05.08.2025: A sale deed (Doc.No.1342/06 dated 25.02.2006) registering land at Rs.41,250/- had drawn an endorsement of undervaluation for referral under Section 47A of the Indian Stamp Act; earlier writ petitions (W.P(MD)Nos.11574 and 11575 of 2008, allowed 17.12.2008) had secured return of the documents. The Special Deputy Collector (Stamp Duty) issued a Section 47A notice only on 13.12.2024 (Na.Ka.No. 542/2024/A). Held: limitation for initiating Section 47A proceedings is five years from the date of registration; it expired in 2011; the notice dated 13.12.2024 is barred by limitation and was quashed. Writ petition allowed; no order as to costs; connected miscellaneous petition closed.

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W.P(MD)No.18714 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 05.08.2025

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CORAM:

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THE HONOURABLE MRS.JUSTICE S.SRIMATHY

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W.P(MD)No.18714 of 2025 and W.M.P(MD)No.14352 of 2025

P.Dhanalakshmi

... Petitioner

Vs.

The Special Deputy Collector (Stamp Duty), Collectorate Campus, Madurai-625 020.

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2.The Sub-Registrar, Thirumangalam Sub-Registrar Office, Thirumangalam, Madurai District. ... Respondents

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PRAYER : Writ Petition filed under Article 226 of the Constitution of India

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praying for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned communication of the 1st Respondent in Na.Ka.No. 542/2024/A dated 13.12.2024 in respect of the petitioner's property

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in S.Nos.2/1, 2/3, 4/1A and 4/2C situated at Chettikulam village, Thirumangalam Taluk, Madurai District and quash the same as being illegal, arbitrary, without jurisdiction and in violation of natural justice and the

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

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W.P(MD)No.18714 of 2025

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provisions of the Indian Stamp Act, 1899 and consequently directing the Respondents to forthwith remove the impugned encumbrance entry from the Encumbrance Certificate and all connected digital records maintained by the Registration Department.

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For Petitioner : Mr.S.Kanagarajan

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For Respondents : Mr.G.Suriya Ananth Additional Government Pleader

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ORDER

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The present Writ Petition has been filed for the issuance of a Writ of Certiiorarified Mandamus, challenging the impugned communication of the 1st Respondent in Na.Ka.No. 542/2024/A dated 13.12.2024 in respect of the petitioner's property in S.Nos.2/1, 2/3, 4/1A and 4/2C situated at Chettikulam village, Thirumangalam Taluk, Madurai District and consequently directing the Respondents to forthwith remove the impugned encumbrance entry from the Encumbrance Certificate and all connected digital records maintained by the Registration Department.

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2.The petitioner's husband purchased the property and registered a sale deed in Doc.No.1342/06 dated 25.02.2006. The said documents was

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

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W.P(MD)No.18714 of 2025

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registered by valuing the land as Rs.41,250/-. However the respondent has taken note of the valuation cited by the petitioner and has made an endorsement that the document was undervalued and ought to be referred under Section 47A of the Indian Stamp Act. When the deed was not released, the petitioner approached this Court in W.P(MD)No.11574 and 11575 of 2008 inter alia praying to return the documents and the same was allowed on 17.12.2008. Based on the order, the petitioner received the documents.

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The Special Deputy Collector (Stamps) is bound to initiate proceedings under Section 47A of the Indian Stamp Act, after issuing notice to the petitioner. The said proceedings was not initiated at all. If any proceedings under Section 47A of the Indian Stamp Act ought to be initiated, then the limitation period prescribed is 5 years from the date of registration of the document.

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In the present case, admittedly, the date of registration is on 25.02.2006. The period of limitation was already over in the year 2011 itself. But the respondents have initiated Section 47A proceedings by issuing notice on 13.12.2024. Hence, the said notice is barred by limitation. Therefore, the impugned notice is liable to be quashed. Accordingly, the same is quashed.

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

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W.P(MD)No.18714 of 2025

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