Madras High Court
D.Loganathan vs The Inspector General Of ... on 3 December, 2021
WP.No.25790 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 03.12.2021
CORAM
THE HONOURABLE Mr. JUSTICE G.K.ILANTHIRAIYAN
WP.No.25790 of 2021 and
WMP.No.27246 of 2021
1.D.Loganathan
2.D.Munirathinam ... Petitioners
Vs
The Inspector General of Registration,
100, Santhome High Road,
Chennai 600 028 ... Respondent
Prayer :- Writ Petition is filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari calling for the records relating to the
impugned order dated 18.10.2021 (signed on 21.10.2021) made in Letter
No.56779/U1/2016 passed by the respondent and quash the same.
For Petitioners : Mr.N.Manokaran
For Respondent : Mr.Yogesh Kannadasan,
Special Government Pleader
1/8
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WP.No.25790 of 2021
ORDER
This writ petition is filed to issue a Writ of Certiorari calling for
the records relating to the impugned order dated 18.10.2021 (signed on
21.10.2021) made in Letter No.56779/U1/2016 passed by the respondent
and quash the same.
2. The petitioners have jointly purchased property to an extent of
5 cents comprised in survey no.127/3 and 72 ½ cents in survey no.127/4A
situated at Kodasamuthiram Village, Gudiyattam Taluk, Vellore District by
the registered sale deed dated 29.10.2013 from one, R.S.Sivaprakasam and
others and registering authority verified the documents and after being
satisfied with the due compliance of the requisite stamp duty, registration
fees, etc. the sale deed was registered as document No.9717 of 2013 on
29.10.2013. However, it was referred before the Special Deputy Collector
and initiated proceedings under Section 47A(2) of the Indian Stamp Act,
thereby the petitioners were directed to pay deficit stamp duty at
Rs.32,186/- and registration charges of Rs.4,600/- as per order dated
13.03.2014. Accordingly, the petitioners have paid deficit stamp duty and
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WP.No.25790 of 2021
registration fees and original sale deed was released vide document No.9717
of 2013. After 4 ½ years, the respondent issued show cause notice dated
05.03.2018 by exercising its suo motu power under Section 47A(6) of the
Stamp Act, 1899 to show cause as to why an action should not be taken to
fix stamp duty at the rate of Rs.350/- per sq.ft. within a period of 21 days. It
was challenged by the petitioners before this Court in WP.No.7717 of 2018
and the same was allowed by order dated 01.03.2021. While allowing the
writ petition, this Court observed that it is open to the respondent to initiate
proceedings under Section 47-1A(6) of the Indian Stamp Act in the manner
known to law after following the principles of natural justice within the
prescribed time limit. In pursuant to the same, the impugned show cause
notice was issued by the respondent on 18.10.2021.
3. The learned counsel for the petitioners submitted that when it
was the reason this Court already quashed the show cause notice issued by
the respondent without following any procedure, again the impugned show
cause notice has been issued by the respondent. The respondent has not
indicated its satisfaction to invoke its suo motu power under Section 47
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WP.No.25790 of 2021
A(6) of the said Act. The primary object behind, engrafting suo motu power
under Section 47 A(6) is that the order passed under Section 47 A(2) should
be first examined and found that it is prejudicial to the interests of the
revenue. There should be a categorical finding in the order. In support of his
contention, he relied upon the judgment of the Hon'ble Division Bench of
this Court passed in CMA.No.39 of 2009 dated 08.06.2018 reported in
Manu/TN/2676/2018, wherein it is held that Section 47-A(6) of the Act
empowers the Inspector General of Registration to cause suo motu enquiry
if he was of the opinion, after arriving at a subjective satisfaction, that
interest of revenue is due prejudiced by reason of any order passed by his
subordinates in exercise of the powers conferred on them under Section
47-A(2) and 47-A(3) of the Act. Further held that for invoking the powers
conferred under Section 47-A(6) of the said Act, the respondent has to
record his subjective satisfaction that by reason of an order passed by his
subordinates, interest of revenue is prejudiced or affected. Thus, by and
large, the Act confers powers upon the authorities under the Act largely to
ensure that interest of revenue is fully and adequately protected.
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WP.No.25790 of 2021
4. Heard, Mr.N.Manokaran, the learned counsel for the
petitioners, and Mr.Yogesh Kannadasan, learned Special Government
Pleader appearing for the respondent.
5. It is true that the respondent has to record his subjective
satisfaction that by reason of an order passed by his subordinates, interest of
revenue is prejudiced or affected. Whereas, in the present writ petition, the
petitioner challenged the show cause notice dated 18.10.2021. On perusal of
the show cause notice, the respondent categorically stated that the guideline
value in respect of the subject property fixed as Rs.350/- sq.ft. Whereas the
sale deed presented for registration by the petitioner had shown value as
Rs.32/- per sq.ft. Further stated that in the proceedings initiated under
Section 47-A(1) of the said Act, the value of the property fixed at
Rs.20,00,000/- per acre. However, the boundaries of the said property shows
that it is located on the western side of the travels bungalow and located on
the southern side of 23 feet road. The respondent satisfied itself and issued
only show cause notice as to why an action should not be taken to fix stamp
duty at the rate of Rs.350/- per sq.ft. Therefore, the above judgment is not
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WP.No.25790 of 2021
helpful to the case on hand.
6. In view of the above, this Court finds no infirmity or illegality
in the impugned show cause notice issued by the respondent and the writ
petition is devoid of merits and liable to be dismissed. Accordingly, this writ
petition is dismissed. However, the petitioners are directed to submit their
explanation within a period of two weeks from the date of receipt of copy of
this order. Thereafter, the respondent is directed to give opportunity of
hearing to the petitioners and pass orders on merits and in accordance with
law within a period of two weeks thereafter. Consequently, connected
miscellaneous petition is closed. No order as to costs.
03.12.2021
lok
Index:Yes/No
Internet:Yes/No
Speaking/Non speaking
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WP.No.25790 of 2021
G.K.ILANTHIRAIYAN, J.
https://www.mhc.tn.gov.in/judis
WP.No.25790 of 2021
lok
To
The Inspector General of Registration,
100, Santhome High Road,
Chennai 600 028
WP.No.25790 of 2021
03.12.2021
https://www.mhc.tn.gov.in/judis
