K.Narend v. The Inspector General of Registration
Case brief
What is this about?
Refund of excess stamp duty and registration fee on registration of sale certificate (Document No.2343/2025, SRO Dharapuram); excess paid under protest (7% stamp duty and 4% registration fee versus 5% and 1%); unconsidered representation dated 02.03.2026; direction to third respondent to consider representation and pass final orders within 8 weeks; opportunity of personal hearing; reliance on Constitutional Courts' authorities permitted; no opinion expressed on merits; no costs; Madras High Court, Abdul Quddhose J., 20-04-2026; WP No. 14512 of 2026 and WMP No.15747 of 2026 (separate court fee).
What did the court decide?
Third respondent directed to pass final orders on merits and in accordance with law on the petitioners' representation dated 02.03.2026 seeking refund of excess stamp duty and registration fees for registration of sale certificate Document No.2343/2025, after personal hearing and permitting reliance on authorities of the Constitutional Courts, within 8 weeks from receipt of a copy of the order; no costs; WMP No.15747 of 2026 ordered subject to payment of separate court fee.