Madras High Court
State Of Tamil Nadu vs M/S.Anantha Polyproducts Private ... on 11 December, 2023
Author: S.M.Subramaniam
Bench: S.M.Subramaniam
W.A.(MD).No.2069 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 11.12.2023
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
AND
THE HON'BLE MR.JUSTICE V.LAKSHMINARAYANAN
W.A.(MD).No.2069 of 2023
and C.M.P.(MD).No.16568 of 2023
1.State of Tamil Nadu,
Rep. by its Secretary,
Department of Commercial Taxes and Registration,
Fort St. George,
Chennai – 600 009.
2.The Inspector General of Registration,
Santhome High Road,
Santhome, Chennai.
3.The District Registrar,
Madurai.
4.The Sub Registrar,
Office of the Sub Registrar,
Thirupparankundram,
Madurai. .. Appellants/Respondents
Vs.
M/s.Anantha Polyproducts Private Limited,
Rep. by its Managing Director,
Page 1 of 6
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W.A.(MD).No.2069 of 2023
Mr.A.Sundaralingam,
117-118, SIDCO Industrial Estate,
Kappalur, Madurai – 625 008. ...Respondent/Writ Petitioner
PRAYER: Writ Appeal filed under Clause 15 of Letters Patent, praying to
set aside the order dated 16.10.2023 in W.P.(MD).No.25050 of 2023 on the
file of this Court.
For Appellants : Mr.Veerakathiravan
Additional Advocate General
assisted by Mr.S.Shanmugavel
Additional Government Pleader
For Respondent : Mr.J.Hariharan
for M/s.K.V.Law Firm
JUDGMENT
(Judgment of the Court was delivered by S.M.SUBRAMANIAM,J.)
The Writ Appeal has been instituted by the State questioning the
validity of the interim order dated 16th October, 2023 in W.P.(MD) No.
25050 of 2023.
2. The appeal has been filed mainly on the ground that the respondent
presented the sale certificate issued by the Authorized Officer under the
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SARFAESI Act under Section 17 of the Registration Act, 1908. Once a
document is presented for registration under Section 17 of the Registration
Act, then the Presentent is liable to pay stamp duty as applicable. In such an
event, the procedures as contemplated under Sections 32 to 35 of the
Registration Act is to be followed by the registering authority.
3. Learned Additional Advocate General made a submission that in
the present case the Presentent presented the document under Section 17 of
the Act and therefore, stamp duty is recoverable.
4. Learned counsel for the respondent opposed the said contention by
stating that the bank presented the sale certificate for registration and
therefore, the presentation is to be construed under Section 89(4) of the
Registration Act warranting no stamp duty.
5. Learned Additional Advocate General furnished the copy of the
photograph to establish that the representative of the respondent presented
the document for registration in the Office of the Sub-Registrar. However,
the learned counsel for the respondent made a submission that the
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Authorized Officer will send the sale certificate to the registering authority
and the registering authority shall make entries in Book – I as contemplated
under Section 89(4) of the Act.
6. In view of the submission made by the respondent, we permit the
respondent to send the sale certificate through the Authorized Officer in the
manner contemplated under Section 89(4) of the Act, enabling the
registering authority to make necessary entries in Book – I by following the
procedures as contemplated under Section 89(4). In such an event, no stamp
duty is payable. If the respondent has chosen to present it or represent the
document already returned, then he is liable to pay stamp duty as applicable.
The parties are at liberty to raise all other grounds in the main Writ Petition.
7. With these clarifications the Writ Appeal stands disposed of. There
shall be no order as to costs. Consequently, connected miscellaneous
petition is closed.
(S.M.S.,J.) (V.L.N.,J.)
11.12.2023
NCC : Yes / No
Index : Yes / No
Internet : Yes / No
SJ
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To
1.The Secretary,
Department of Commercial Taxes and Registration,
State of Tamil Nadu,
Fort St. George,
Chennai – 600 009.
2.The Inspector General of Registration,
Santhome High Road,
Santhome, Chennai.
3.The District Registrar,
Madurai.
4.The Sub Registrar,
Office of the Sub Registrar,
Thirupparankundram,
Madurai.
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S.M.SUBRAMANIAM,J.
and
V.LAKSHMINARAYANAN,J.
SJ
11.12.2023
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