Madras High Court
D.C.Vincent vs The Chief Controlling Revenue ... on 21 September, 2022
C.M.A(MD)No.620 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
Dated : 21.09.2022
CORAM
THE HONOURABLE MRS.JUSTICE R.THARANI
C.M.A(MD)No.620 of 2022
D.C.Vincent ... Appellant
Vs
1.The Chief Controlling Revenue Authority cum
Inspector General of Registration,
Registration Department,
No.100, Santhome High Road,
Chennai- 600 028.
2.The Special Deputy Collector (Stamps),
Tirunelveli.
3.The District Registrar (Administration),
Tirunelveli.
4.The Sub Registrar,
Radhapuram, Tirunelveli District. ... Respondents
PRAYER :-
This Civil Miscellaneous Appeal is filed under Section 47-A(10) of the
Indian Stamp Act, 1899, to call for the records relating to proceedings of the
first respondent made vide Na.Ka.No.44095/N4/2016, dated 09.01.2017 made
1/4
https://www.mhc.tn.gov.in/judis
C.M.A(MD)No.620 of 2022
in the appeal filed against the order Mu.Sa.X/1/943/2016 dated 23.09.2016
passed by the second respondent, and set aside the same and allow the Civil
Miscellaneous Appeal.
For Appellant : Mr.K.Krishna
For Respondents : Mr.P.T.Thiraviyam
Government Advocate
JUDGMENT
This Civil Miscellaneous Appeal is filed to set aside the proceedings of
the first respondent made vide Na.Ka.No.44095/N4/2016, dated 09.01.2017
made in the appeal filed against the order Mu.Sa.X/1/943/2016 dated
23.09.2016 passed by the second respondent.
2.On the side of the petitioner, it is stated that the property in dispute is
only an agricultural land. In the inspection report and in the enquiry report,
the officials of Registration Department have made a mention that the
property in dispute is only an agricultural land. The Adangal and the enquiry
report clearly reveals that there are fruit yielding trees in the agricultural land.
But the revenue department wrongly classified the land as residential. Only
because the property was classified as residential, the guidelines value was
wrongly fixed by the Registration Department. Due to the wrong
https://www.mhc.tn.gov.in/judis
C.M.A(MD)No.620 of 2022
classification, the petitioner is hereby called for to pay stamp duty for the
agricultural land as if, it is a residential area. The extend of the property is
29 acres 15 cents, which is full of fruit yielding trees. In the above
circumstances, the stamp to be paid is not reasonable.
3.Records perused.
4.It is seen that this case is not based only on the Stamp Act, the actual
dispute is with regard to the classification of the land. Hence liberty is given
to the petitioner to approach the concerned authorities regarding the
classification of the land and also liberty is granted to the petitioner to
question the stamp to be paid, after the classification is rectified, irrespective
of the limitation period.
5. With the above direction, this Civil Miscellaneous Appeal is
disposed of. No costs.
19.09.2022
Index: Yes / No
Internet : Yes / No
pnn
https://www.mhc.tn.gov.in/judis
C.M.A(MD)No.620 of 2022
R. THARANI, J
pnn
To
1.The Chief Controlling Revenue Authority cum
Inspector General of Registration,
Registration Department,
No.100, Santhome High Road,
Chennai- 600 028.
2.The Special Deputy Collector (Stamps),
Tirunelveli.
3.The District Registrar (Administration),
Tirunelveli.
4.The Sub Registrar,
Radhapuram, Tirunelveli District.
5.The Record Keeper, Vernacular Records,
Madurai Bench of Madras High Court, Madurai.
C.M.A(MD)No.620 of 2022
21.09.2022
https://www.mhc.tn.gov.in/judis
