Madras High Court
Shobha V.Rangachari vs The Chief Controlling Revenue ... on 2 August, 2022
W.P.Nos.27948 & 27949 of 2017
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.08.2022
CORAM:
THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
W.P.Nos.27948 & 27949 of 2017
and
W.M.P.Nos.29991 & 29992 of 2017
Shobha V.Rangachari ..Petitioner in W.P.No.27948 of 2017
Sheila Jagannathan ..Petitioner in W.P.No.27949 of 2017
Vs.
1.The Chief Controlling Revenue Authority
and Inspector General of Registration,
Santhome High Road,
Mylapore, Chennai – 600 004.
2.The District Registrar,
Office of the District Registrar,
Saidapet, Chennai.
3.The Sub-Registrar,
Office of the Sub-Registrar,
Adyar, Chennai – 600 015. ..Respondent in both WPs'
Common Prayer: Writ Petitions filed under Article 226 of the Constitution of
India seeking issuance of Writ of Certiorarified Mandamus, to call for the
records, quash the order in D.Dis.Nos.34784/P1/2016 & 34786/P1/2016 on
the file of the 1st respondent both dated 24.08.2016, consequently direct the
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W.P.Nos.27948 & 27949 of 2017
3rd respondent to return the Document Nos.P201400277 & P201400278 both
dated 30.07.2014 without registration.
For Petitioner in both WPs : Mr.V.Arunagiri
For Respondents in both WPs : Mrs.V.Yamunadevi
Special Government Pleader
COMMON ORDER
Though the petitioners challenged the orders of the Chief
Controlling Authority and the Inspector General of Registration dated
24.08.2016, concluding that the petitioners will have to pay the deficit stamp
duty of RS.38,85,000/- in W.P.No.27948 of 2017 and Rs.37 ,91,000/- in
W.P.No.27949 of 2017 on the ground that those two documents executed by
the petitioners though styled as settlement deeds among relatives, will be
chargeable with duty under Article 58 a(ii)A of the Indian Stamp Act,
Mr.V.Arunagiri, learned counsel for the petitioners would submit that the
petitioners had sought to take back the documents from the Sub-Registrar,
even without registration as permissible under Rule 107 of the Registration
Rules. According to the learned counsel, the Sub-Registrar should have
complied with the same instead of going on to assessing the duty payable. He
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W.P.Nos.27948 & 27949 of 2017
would also rely upon the judgment of this Court in Purushotham Nath
Rallan Vs. The Inspector General of Registration and Others reported in
(2018) 1 CTC 309 as confirmed by the Hon'ble Division Bench in
Writ.Appeal.No.1763 of 2019 dated 06.06.2019.
2.The learned counsel would also draw my attention to the
judgment of this Court in K.Palaniammal Vs. The District Registrar
(Administration) and another in W.P.No.24289 of 2017 dated 31.08.2020
wherein also a same view has been expressed. In Purushotham Nath
Rallan Vs. The Inspector General of Registration, this Court had held that
it is open to a person, who presents the document for registration to take it
back under Rule 107 of the Registration Rules read with Clause 17(2) (b)(i)
of Table of Fee prepared under Section 78 of the Registration Act, which
enable the executant to withdraw the documents presented for registration. It
has been concluded that the above two provisions entail the Presentor of the
document to withdraw the document without paying the demand made by the
Registring Officer and without getting the documents registered.
3.In view of the above view so expressed, which has been
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W.P.Nos.27948 & 27949 of 2017
confirmed by a Hon'ble Division Bench and the willingness expressed by the
petitioners to take back the documents, I permit the petitioners to apply under
Rule 107 for return of the documents by paying stamp duty of RS.20/- as
required under Rule 17(2)(b)(i) of the Table of Fee framed under Section 78
of the Registration Act. Upon such application being made, the Registrar will
return the documents without registration and without demanding the stamp
duty so assessed.
4.These Writ Petitions are disposed of with the above
observations. No costs. Consequently, connected miscellaneous petitions are
closed.
02.08.2022
kkn
Index:No
Internet:Yes
Speaking order
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W.P.Nos.27948 & 27949 of 2017
To:-
1.The Chief Controlling Revenue Authority
and Inspector General of Registration,
Santhome High Road,
Mylapore, Chennai – 600 004.
2.The District Registrar,
Office of the District Registrar,
Saidapet, Chennai.
3.The Sub-Registrar,
Office of the Sub-Registrar,
Adyar, Chennai – 600 015.
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W.P.Nos.27948 & 27949 of 2017
R.SUBRAMANIAN, J.
KKN
W.P.Nos.27948 & 27949 of 2017
and
W.M.P.Nos.29991 & 29992 of 2017
02.08.2022
https://www.mhc.tn.gov.in/judis
