Madras High Court
Gulf Oil Lubricants India Limited vs The Chief Controlling Revenue ... on 12 August, 2022
C.M.A.No.2110 of 2017
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.08.2022
CORAM:
THE HONOURABLE Ms.JUSTICE P.T.ASHA
C.M.A.No.2110 of 2017
Gulf Oil Lubricants India Limited,
IDL Road, Kukatpally, Santhnagar (IE) Post,
Hyderabad - 600 018,
Rep by its Deputy General Manager-Commercial,
Mr.R.Muthukumar ... Appellant
vs.
1. The Chief Controlling Revenue Authority/
Inspector General of Registration,
No.100, Santhome High Road,
Mylapore, Chennai 600 004.
2. The District Revenue Officer (Stamps),
Chennai.
3. The Joint Sub Registrar,
Thiruvottiyur, Chennai ... Respondents
PRAYER: Civil Miscellaneous Appeal filed under Section 47-A (10) of the
Indian Stamp Act, 1899 praying to set aside the impugned order dated
29.07.2016 passed by the 1st respondent consequently directing the
respondents to refund the entire differential value of deficit stamp duty and
deficit registration fees paid by the appellant on 08.08.2016.
1/6
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C.M.A.No.2110 of 2017
For Appellant : Mr.Jose John
for M/s.King and Partridge
For Respondents :Mr. Edwin Prabhakar
1 to 3 Special Government Pleader (CS)
assisted by
Dr.S.Suriya,
Additional Government Pleader
JUDGMENT
The above appeal has been filed by the appellant, challenging the
enhancing of the stamp duty by the respondents herein.
2. The bare minimum details of issue on hand are as follows:
The appellant has purchased an immovable property under a Deed
of Sale dated 29.01.2015 registered as Document No.595 of 2015. The total
extent of land purchased was 15.03 acres along with a lay bay shed of 1260
sq.ft. The market value as set out in the document was a sum of Rs.
33,81,75,000/- calculated at the rate of Rs.513/- per sq.ft. The appellant had
also paid a stamp duty of Rs.2,36,72,300/-.
3. The case of the appellant is that the entire extent of land
measuring 15.03 acres cannot be put to use for development and only an
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C.M.A.No.2110 of 2017
extent of 7.33 acres, which constitutes 49% of the schedule property, can be
commercially exploited. The major chunk of the land is within the CRZ
Zone, where no development can take place and further, a large extent be
left for approach to 7.33 acres. That apart, the appellant has set out the
following defects/short comings of the land:
a) The shape of the land is octagonal;
b) The level of the property measuring 40 cms
below the level of the Kathivakkam High Road.
c) The Non-Usable ground water, soil pollution
on account of the prior industrial use, existence of high
tension cables running over the property, proximity to
burial ground etc., would ensure that the market value
would continue at a lower rate.
4. However, it appears that on the reference by the Sub Registrar,
Thirutottiyur to the District Collector for determination of the market value
under Section 47A, a Field Report had been submitted fixing the market
value at Rs.1,000/- per sq.ft.. However, the District Revenue Officer fixed
the market value at Rs.1,100/- per sq.ft. It is the contention of the appellant
that the present market value is only Rs.1,005/- per sq.ft.
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C.M.A.No.2110 of 2017
5. Therefore, this Court had suggested to the appellant if they were
ready to pay the Stamp Duty as per the rate of Rs.1,000/- per sq.ft. The
learned counsel for the appellant had agreed to put across the contention to
their client and revert.
6. When the matter was listed for hearing, a Memo dated
12.08.2022 has been filed by the learned counsel for the appellant stating
that the appellant is ready to pay the stamp duty at Rs.1,000/- per sq.ft,
considering the fact that the guideline value now fixed is Rs.1,000/- per sq.ft.
7. The learned Special Government Pleader had no instructions on
the suggestion.
8. However, I have taken into consideration the fact that admittedly,
only a small area, i.e., 49% of the land can be used for commercial
exploitation and the remaining area cannot be so developed as it comes
within the CRZ Zone and further another portion of the land has to be set
aside to be used an approach road. Since the market value as prevailing now
is Rs.1,005/- per sq.ft. ends of justice would be sub-served, if the value is
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C.M.A.No.2110 of 2017
fixed at Rs.1,000/- per sq.ft.
9. Accordingly, the Civil Miscellaneous Appeal is disposed of,
fixing the market value at Rs.1,000/- per sq.ft. It is informed that the entire
stamp duty has been deposited by the second respondent before the filing of
this Civil Miscellaneous Appeal. The amount now directed to be payable
shall be paid to the respondents and the remaining amount can be withdrawn
by the appellant. No costs.
12.08.2022
Index : Yes / No
Speaking Order : Yes / No
srn
To
1. The II Judge,
Court of Small Causes, MACT-Chennai.
2. The Section Officer,
V.R.Section,
High Court of Madras,
Chennai.
https://www.mhc.tn.gov.in/judis
C.M.A.No.2110 of 2017
P.T.ASHA, J.,
srn
C.M.A.No.2110 of 2017
12.08.2022
https://www.mhc.tn.gov.in/judis
