Madras High Court
V.Pappathi vs The Special Deputy Collector ... on 20 September, 2022
W.P(MD)No.4002 of 2013
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 20.09.2022
CORAM
THE HON'BLE MR.JUSTICE R.VIJAYAKUMAR
W.P(MD)No.4002 of 2013
and
M.P(MD)No.2 of 2013
V.Pappathi ... Petitioner
Vs.
1.The Special Deputy Collector (Stampes),
District Collector Office Complex,
Madurai-20.
2.The Sub Registrar-I,
Palani,
Dindigul District.
3.The Tahsildar,
Palani,
Dindigul District. ... Respondents
PRAYER : Writ Petition filed under Article 226 of the Constitution of
India, praying this Court to issue a Writ of Certiorari, to call for the
records pertaining to S.R.No.245/1997 dated 29.02.2012 on the file of
the first respondent and quash the same as illegal, unjust without
jurisdiction.
For Petitioner : Mr.S.A.Ajmal Khan
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W.P(MD)No.4002 of 2013
For R1 - R3 : Mr.K.S.Selvaganesan
Additional Government Pleader
ORDER
The present writ petition has been filed challenging an order
passed by the first respondent herein, under which a demand of
Rs.7,111/- (Rupees Seven Thousand One Hundred and Eleven only) has
been made towards the deficit stamp duty.
2. According to the learned counsel for the petitioner, he has
registered a document in Document No.1143/1997 as a sale deed and the
said sale deed was cancelled on 13.04.1998. Thereafter, proceedings
were initiated under Section 47-A as against the said document. The
petitioner herein was subjected to proceedings under Section 47-A of the
Indian Stamp Act. A final order was also passed by the Special Deputy
Collector (Stamps) on 05.09.2003. The said order was challenged by the
writ petitioner in W.P(MD)No.4400 of 2005. The said writ petition was
allowed by this Court on 17.09.2008. Along with the said writ petition in
W.P(MD)No.11507 of 2005, the consequential revenue recovery
proceedings initiated by the Tahsildar was also challenged and the said
writ petition was also allowed. However, without considering the effect
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W.P(MD)No.4002 of 2013
of a judgment in W.P(MD)Nos.4400 of 2005 and 11507 of 2005, the
present impugned order has been issued by the first respondent herein
again demanding a sum of Rs.7,111/- (Rupees Seven Thousand One
Hundred and Eleven only).
3. According to the learned counsel for the petitioner, the present
impugned order refers to the final order passed by the first respondent
herein on 05.09.2003 as a basis for making the present impugned
demand. However, the said order, dated 05.09.2003 has already been set
aside by this Court in W.P(MD)No.4400 of 2005 on 17.09.2008. Hence,
the very basis of the impugned demand notice is not available.
4. Per contra, the learned Additional Government Pleader for the
respondents has contended that the petitioner has suffered an order under
Section 47-A, by an order, dated 05.09.2003 passed by the first
respondent herein. However, the said order has not been challenged
before the Inspector General of Registration under a statutory appeal
remedy. The order passed by this Court in the writ petition, only the
revenue recovery proceedings have been quashed and not the order
passed in Section 47-A.
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W.P(MD)No.4002 of 2013
5. I have carefully considered the submissions made on either side.
6. This Court, by its order, dated 17.09.2008 has not only quashed
the revenue recovery proceedings initiated by the Tahsildar, but also
quashed the final orders passed by the first respondent herein under
Section 47-A of the Act. Hence, it is clear that the proceedings initiated
by the first respondent under Section 47-A and final order passed by him
on 05.09.2003 have been quashed by this Court, by an order, dated
17.09.2008.
7. In view of the above said facts, the present impugned order has
no legal basis to stand. Hence, the writ petition stands allowed. No costs.
Consequently, connected Miscellaneous Petition is closed.
20.09.2022
Index : Yes / No
Internet : Yes / No
gbg
https://www.mhc.tn.gov.in/judis
W.P(MD)No.4002 of 2013
To
1.The Special Deputy Collector (Stampes),
District Collector Office Complex,
Madurai-20.
2.The Sub Registrar-I,
Palani,
Dindigul District.
3.The Tahsildar,
Palani,
Dindigul District.
https://www.mhc.tn.gov.in/judis
W.P(MD)No.4002 of 2013
R.VIJAYAKUMAR ,J.
gbg
Order made in
W.P(MD)No.4002 of 2013
Dated:
20.09.2022
https://www.mhc.tn.gov.in/judis
