Petitioner sought mandamus to delete encumbrance certificate entries wrongly reflecting a GST tax attachment over his property. The Government conceded the entry over Survey No.75/2 was erroneous. The Court directed the Sub Registrar to confine attachment entries to S.Nos.951/2A, 954/2A2 and 974/2B and delete all others.
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W.P.(MD)No.3161 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 06.02.2025
CORAM
THE HONOURABLE MR.JUSTICE V.LAKSHMINARAYANAN
W.P.(MD)No.3161 of 2025
K.Venkateshwara Raja
...Petitioner
vs.
1.The Assistant Commissioner, State Goods and Services Tax Department, Periya Udayar Koil Division, Kothaimangalam Post, Palani, Dindigul District.
2.The Sub Registrar, Palani Joint 1 Sub Registration Office, Palani, Dindigul District. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Mandamus to delete the entry in the Encumbrance Certificate index for opposing the registration of document made by the first respondent in Document No.277 of 2021 and Document No.1212 of 2021 in Na.Ka.No.835/2022/A3 dated 20.02.2023 on the file
of the second respondent based on the petitioner's representation dated
24.10.2024.
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W.P.(MD)No.3161 of 2025
For Petitioner : Mr.Selvam For Respondents : Mr.R.Sureshkumar, Additional Government Pleader for R1 Mr.P.T.Thiraviam, Government Advocate for R2
O R D E R
By the consent of both sides, this writ petition is taken up for final disposal at the admission stage itself.
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W.P.(MD)No.3161 of 2025
avail a loan, it became necessary for the petitioner to obtain Encumbrance Certificate from the second respondent. At that time, he came to know that an entry had been made in the Encumbrance Certificate as follows:
"tup epYit - cjtp Mizau; (kh, t), ngupahTilahu;
Nfhapy; gpupT, Nfhijkq;fyk; mQ;ry;, godp mtu;fspd;
e.f.vz;: 835/2022/m3, ehs;: 20/02/2023 Mizapd;gb gjpTf;Fj; jil"
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W.P.(MD)No.3161 of 2025
the entries in the Encumbrance Certificate relating to attachment by the
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W.P.(MD)No.3161 of 2025
first respondent over the properties situated in S.Nos.951/2A, 954/2A2 and 974/2B, Palani Village, Dindigul District alone. The entries made with respect to the other survey numbers shall stand deleted. The writ petition is ordered. No costs.
06.02.2025
NCC:Yes/No Index:Yes/No Speaking/Non-speaking order
mbi
To
Page 5 of 6
W.P.(MD)No.3161 of 2025
V.LAKSHMINARAYANAN, J.
mbi
W.P.(MD)No.3161 of 2025
06.02.2025
Page 6 of 6 https://www.mhc.tn.gov.in/judis
1 issue framed by the court
Whether erroneous encumbrance entries over the petitioner's property arising from a GST attachment of other survey numbers should be deleted.
1 provisions across 1 enactments
K.Venkateshwara Raja
The Assistant Commissioner, State Goods and Services Tax Department, Periya Udayar Koil Division, Kothaimangalam Post, Palani, Dindigul District
The Sub Registrar, Palani Joint 1 Sub Registration Office, Palani, Dindigul District
V.Lakshminarayanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
