S.Syed Basha Sahib vs The Secretary To Government
2022 Latest Caselaw 14488 Mad

Citation : 2022 Latest Caselaw 14488 Mad
Judgement Date : 16 August, 2022

Madras High Court

S.Syed Basha Sahib vs The Secretary To Government on 16 August, 2022

                                                                      W.P.No.24213 of 2012



                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                              DATED : 16.08.2022

                                                   CORAM

                                  THE HON'BLE MR.JUSTICE N.ANAND VENKATESH

                                             W.P.No.24213 of 2012
                                               MP No.1 of 2014

                     S.Syed Basha Sahib                                  ....Petitioner

                                                     Vs.




                     1.       THE SECRETARY TO GOVERNMENT
                              COMMERCIAL TAX & REGISTRATION DEPARTMENT
                              FORT ST. GEORGE, CHENNAI-9.

                     2        THE INSPECTOR GENERAL OF REGISTRATION,
                              REGISTRATION DEPARTMENT
                              SANTHOME, CHENNAI-4.

                     3        S.MARTIN

                     4        M.LEEMA ROSE
                                                                    ..Respondents


                     Prayer :- Writ petition filed under Article 226 of the Constitution

                     of India praying to issue a Writ of Mandamus directing the 2nd

                     respondent to initiate and conduct enquiry on the basis of the

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                                                                       W.P.No.24213 of 2012



                     complaint dated 16.7.2012 against the respondents 3 and 4 for

                     evasion of stamp duty to the sum of Rs.52, 49 44, 000/- payable

                     in respect to the Certificate of Sale dated 9.6.2010 in favour of

                     the 4th respondent.



                                  For Petitioner      : T.N.Murali Moghan

                                  For Respondents     : Mr.U.Bharanidharan
                                                        Additional Government Pleader
                                                        for R1 and R2


                                                   ORDER

This writ petition has been filed for the issue of writ

of Mandamus directing the 2nd respondent to conduct an enquiry

on the basis of the complaint given by the petitioner against the

respondents 3 and 4 on the ground that they were engaged in

evasion of stamp duty payable with respect to the sale

certificate dated 09.06.2010 executed in their favour.

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W.P.No.24213 of 2012

2. Heard Mr.T.N.Murali Moghan, learned counsel for

the petitioner and Mr.U.Bharanidharan, learned Additional

Government Pleader for respondents 1 and 2.

3. There is no requirement to go into the merits of the

writ petition in view of the final orders passed by the Hon'ble

First Bench in O.S.A. No.122 of 2010. The relevant portions in the

order are extracted hereunder :-

2. The learned counsel for the respondent/Official

Liquidator sought to draw our attention to the

judgment of the learned Single Judge of this Court in

Company Application No.1928 of 2009, decided on

23.12.2009 (In Re: The Official Liquidator, High

Court, Madras). On our query as to where the

aforesaid subject matter is discussed, the learned

counsel drew our attention to paragraphs 46 and 59

of the said judgment. However, the discussion in

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W.P.No.24213 of 2012

paragraph 46 pertains to the presentation of the

certificate of sale before the Registrar for

registration and the requirement of paying the

stamp duty at that stage. The observations in

paragraph 59 that the stamp duty would 7 thus have

to be paid are in that context.

3. We may note that in another opinion of the

learned Single Judge of this Court in W.P.No.17833

of 2009, decided on 07.09.2009 (M/s.Shree

Vijayalakshmi Charitable Trust, Registered Trust,

rep. by its Trustee Mr.A.Senthil Kumar, No.107-A,

Sen Gupta Street, Ram Nagar, Coimbatore-641 009 v.

The Sub Registrar, Raja Street, P.Puliampaty,

Mettupalayam Taluk, Erode District), the view taken

is contrary to the view taken in the aforesaid

judgment and in consonance with the Division Bench

judgment of the Punjab & Haryana High Court.

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W.P.No.24213 of 2012

4. We are, thus, of the view that since we are

adopting the view in M/s.Ferrous Alloy Forgings Pvt.

Ltd. case (supra), where the issue was discussed in

detail, the impugned order to that extent is set aside

and the appeal accordingly allowed, leaving the

parties to bear their own costs.

5. The original sale certificate having been handed

over to 8 the appellant, a copy of the sale certificate

be sent by the respondent under Section 89(4) of the

Registration Act, 1908 to the Sub Registrar.