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B.Subbulakshmi v. The Special Deputy Collector (Stamps)

Madras HC12 Feb 2026WP/3655/2026

Case brief

AI extract

What is this about?

Refund of stamp duty; Section 47A and Section 47A(3) Indian Stamp Act 1899; sale deed dated 25.05.2018, Document No.3113 of 2018; representation dated 23.08.2018; earlier order dated 14.09.2018 set aside; remand in W.P.No.12177 of 2019 (order dated 05.08.2024 per prayer); Special Deputy Collector (Stamps), Salem; writ of mandamus under Article 226; disposal with two-month direction; no costs; Senthilkumar Ramamoorthy, J.; WP No. 3655 of 2026; decided 12-02-2026.

What did the court decide?

Respondent directed to pass orders on the petitioner's request for refund within two months from receipt of a copy of the order, in accordance with Section 47A of the Indian Stamp Act; no costs awarded. ¶30

B.Subbulakshmi Vs The Special Deputy Collector… — Writ and Judicial Review | Madras HC (2026)

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WP No. 3655 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 12-02-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 3655 of 2026

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B.Subbulakshmi W/o M. Balasubramaniam, 5/128-A Bhuvaneshwari Nagar, New Fairlands, Salem 636 016

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..Petitioner(s)

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The Special Deputy Collector (Stamps), Salem District, Salem District collectors Complex, Salem

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..Respondent(s)

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PRAYER : Writ petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, Directing the respondent to consider the petitioners representation dated 23.08.2018 within the time stipulated by this Hon’ble Court, in accordance with the order dated 05.08.2024 passed by this Hon’ble Court in W.P. no 12177 of 2019.

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

WP No. 3655 of 2026

For Petitioner(s):

Mr.S.Sathya Raj

For Respondent(s): Mr.U.Baranidharan,

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Special Government Pleader

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ORDER

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After paying stamp duty in respect of sale deed dated 25.05.2018 bearing

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Document No.3113 of 2018, the petitioner had submitted representation seeking refund. Challenging order dated 14.09.2018 in respect thereof, the petitioner filed W.P.No.12177 of 2019 before this Court. The order impugned therein was set aside and the matter was remanded to the third respondent for reconsideration under Section 47A(3) of the Indian Stamp Act, 1899. Seeking the time bound compliance with the earlier direction, the present writ petition has been filed.

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Mr.U.Baranidharan, learned Special Government Pleader, accepts notice

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for the respondent. After submitting that the petitioner voluntarily made the payment without any request for reference under Section 47A, he submits that orders would be passed within two months from the date of receipt of a copy of this order.

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Page2 of 4

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

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WP No. 3655 of 2026

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Accordingly, without making any observations on the merits, this writ

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petition is disposed of by directing the respondent to pass orders on the petitioner’s request for refund within two months from the date of receipt of a copy of this order. It is needless to say that such orders shall be made in accordance with Section 47A of the Indian Stamp Act. No costs.

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12-02-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To

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The Special Deputy Collector (Stamps), Salem District, Salem District collectors Complex, Salem

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

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WP No. 3655 of 2026