Madras High Court
M/S.Bharat Petroleum ... vs Inspector General Of ... on 1 April, 2021
WA.No.550 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.04.2021
CORAM :
The Hon'ble Mr.SANJIB BANERJEE, THE CHIEF JUSTICE
AND
The Hon'ble Mr.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.A.No.550 of 2021
and C.M.P.No.2185 of 2021
M/s.Bharat Petroleum Corporation Ltd.
Rep. by its Territory Manager (Retail)
Coimbatore. .. Appellant
-vs-
1.Inspector General of Registration,
100, Santhome High Road,
Chennai 600 028.
2.The Special Deputy Collector (Stamps)
District Collector Office, State Bank Road,
Coimbatore 641 018.
3.The Sub Registrar
Postal Colony
Sivan Theatre Road,
Tirupur 641 602. .. Respondents
Appeal filed under Clause 15 of the Letters Patent against the
order dated 24.11.2020 passed in W.P.No.17555 of 2015 on the file of
this Court.
Page 1 of 5
https://www.mhc.tn.gov.in/judis/
WA.No.550 of 2021
For Appellant : Mr.O.R.Santhana Krishnan
For Respondents : Mr.T.M.Pappiah
Spl.G.P.
JUDGMENT
(Delivered by The Hon'ble Chief Justice)
The grievance of the appellant is that the writ petition filed by
the appellant has been dismissed on the ground of there being an
alternative remedy available to the appellant.
2. The order impugned dated November 24, 2020 noticed that it
was the case of the appellant herein that a demand for about Rs.3.80
lakhs on account of deficit stamp duty was made. According to the
appellant, the concerned official did not indicate any reason as to why
he believed that the disclosed consideration for the sale of the
immovable property was below the actual consideration. The appellant
says that it is a Government company and it is inconceivable that a
Government company would have indulged in any deal with cash or
otherwise for the sale or purchase of any immovable property.
https://www.mhc.tn.gov.in/judis/
WA.No.550 of 2021
3. There is no necessity to go into the merits of the matter
particularly since it is found that the Writ Court exercised its discretion
on cogent grounds and called upon the appellant herein to follow the
procedure established by law and file an appeal before questioning the
order impugned in the extraordinary jurisdiction under Article 226 of
the Constitution.
4. Admittedly, such appellate remedy is available; but the
appellant apprehends that much time would be wasted in course of the
appeal, if the past record of the revenue authorities are anything to
go-by.
5. Since the order impugned does not appear to have caused
any prejudice to the appellant, the same is not interfered with and the
appellant is left free to approach the appropriate authority with an
appeal. It is made clear that in the event such appeal is preferred
within next four weeks, no ground of limitation will be taken on behalf
of the State. In the event the appeal is preferred within the next four
weeks, the Appellate Authority must dispose of the matter in course of
this calendar year.
https://www.mhc.tn.gov.in/judis/
WA.No.550 of 2021
W.A.No.550 of 2021 is disposed without any order as to costs.
Consequently, C.M.P.No.2185 of 2021 is closed.
(S.B., CJ.) (S.K.R., J.)
01.04.2021
Index : Yes/No
sra
To
1.The Inspector General of Registration,
100, Santhome High Road,
Chennai 600 028.
2.The Special Deputy Collector (Stamps)
District Collector Office, State Bank Road,
Coimbatore 641 018.
3.The Sub Registrar
Postal Colony
Sivan Theatre Road,
Tirupur 641 602.
https://www.mhc.tn.gov.in/judis/
WA.No.550 of 2021
The Hon'ble Chief Justice
and
Senthilkumar Ramamoorthy, J.
(sra)
W.A.No.550 of 2021
01.04.2021
https://www.mhc.tn.gov.in/judis/
