Madras High Court
K.A.Gopinath vs The Inspector General Of ... on 28 April, 2022
W.A.No.446 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.04.2022
CORAM :
THE HON'BLE MR.MUNISHWAR NATH BHANDARI, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.A.No.446 of 2022
K.A.Gopinath .. Appellant
Vs.
1. The Inspector General of Registration
Chennai 600 028.
2. The Special Deputy Collector cum District
Revenue Officer (Stamps)
Chennai.
3. The Sub-Registrar
Madhavaram, Chennai. .. Respondents
Prayer: Appeal under Clause 15 of the Letters Patent against the order
dated 29.11.2021 made in W.P.No.20213 of 2021.
For the Appellant : Mr.N.Umapathi
For the Respondents : Mr.P.Muthukumar
State Government Pleader
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W.A.No.446 of 2022
JUDGMENT
(Judgment of the Court was delivered by
the Hon'ble Chief Justice)
The writ appeal has been filed challenging the order dated
29.11.2021 passed in the writ petition preferred by the appellant
seeking a direction to release the settlement deed dated
22.03.2021.
2. The case set out by the writ petitioner shows that after
registration of the document, the matter was referred under Section
47-A(1) of the Indian Stamp Act, 1899 and pursuant to the
communication dated 11.06.2021, the writ petitioner paid a sum of
Rs.1,10,700/- towards the deficit stamp duty. The respondents did
not release the document even thereafter. Rather, they raised a
demand for an additional amount of a sum of Rs.44,63,792/-. The
demand aforesaid has been questioned by the writ petitioner as no
opportunity of hearing was given to him.
3. Learned Government Pleader submitted that as per Section
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W.A.No.446 of 2022
47-A(6) itself, the Chief Controlling Revenue Authority can suo
motu call for and examine an order passed under Sub-section (2) or
Sub-section (3), if such order is prejudicial to the interest of the
revenue. He can cause enquiry and subject to the provisions of the
Act, can initiate the proceedings to revise, modify or set aside the
order.
4. The case of the respondents is in reference to Section 47-
A(6) of the Act of 1899. However, there is nothing on record to
show any proceeding under the said provision. Rather, demand has
been raised in reference to the audit objection and not after the
exercise of power under Section 47-A(6) of the Act of 1899. The
aforesaid was ignored by the learned Single Judge. The power
under Section 47-A(6) could have been exercised by the competent
authority by following the procedure and not in violation of it. In
fact, no order for demand of additional amount of Rs.44,63,792/-
was passed after giving an opportunity of hearing as was given
earlier while passing the order under Section 47-A(1) of the Act,
rather it was reflected in the encumbrance certificate.
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W.A.No.446 of 2022
5. In view of the above, we cause interference with the order
passed by the learned Single Judge and so as the demand of the
additional amount made by the respondents. Accordingly, the writ
appeal is allowed. However, it is with liberty to the respondents to
proceed under Section 47-A(6) of the Act of 1899 if they intend so,
by following the procedure to observe principles of natural justice
and for that, this judgment would not come in their way. The
proceedings would be initiated only if a cause is made out and not
for the reason that liberty is given by us. However, such initiation of
proceedings would not be later than three months from today. It is
made clear that if the proceedings is not initiated within three
months, then the respondents would immediately release the
document so recovered under Section 47-A(6) of the Act. There will
be no order as to costs. Consequently, CMP No.3253 of 2022 is
closed.
(M.N.B., CJ.) (D.B.C., J.)
28.04.2022
Index : Yes/No
kpl/drm
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W.A.No.446 of 2022
To:
1. The Inspector General of Registration
Chennai 600 028.
2. The Special Deputy Collector cum District
Revenue Officer (Stamps)
Chennai.
3. The Sub-Registrar
Madhavaram, Chennai.
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W.A.No.446 of 2022
M.N.BHANDARI, CJ
AND
D.BHARATHA CHAKRAVARTHY,J.
(kpl)
W.A.No.446 of 2022
28.04.2022
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