Madras High Court
Tmt. T. R. K. Saraswathi vs Inspector General Of Registration on 11 December, 2023
C.M.A.No.275 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.12.2023
CORAM:
THE HONOURABLE MR. JUSTICE K.RAJASEKAR
C.M.A.No.275 of 2021
and
C.M.P.No.1851 of 2021
Tmt. T. R. K. Saraswathi ... Appellant / Applicant
Vs.
1. Inspector General of Registration,
Santhome High Road,
Chennai.
2. The District Revenue Officer (Stamps),
Collectorate Building,
Coimbatore – 641 018.
3. District Registrar (Admn.,),
Collectorate Compound,
State Bank Road, Coimbatore Central,
Coimbatore – 641 018.
4. The Sub-Registrar,
No.82, 5th Cross Street,
Meena Estate, Sowripalayam (Post),
Peelamedu, Coimbatore – 641 028. ... Respondents/Respondents
Civil Miscellaneous Appeal filed under Section 47A (10) of the
Indian Stamp Act, 1899 against the Fair and Decreetal Order dated
01.03.2017 made in K.No.40025/UI/14 on the file of the first respondent
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1/7
C.M.A.No.275 of 2021
herein.
For Appellant : Mr. K. R. Arun Shabari
For Respondents : Dr. S. Suriya,
Additional Government Pleader
JUDGMENT
This Civil Miscellaneous Appeal has been filed by challenging the
Order passed by the first respondent in K.No.40025/UI/14, dated
01.03.2017, wherein, directed the payment of additional stamp duty for a
sum of Rs.1,44,450/-.
2. The parties are referred to hereunder according to their
litigative status and ranking before the trial Court.
3. The case of the appellant herein is that she had purchased a
vacant plot ad-measuring 16050 sq.ft of land situated in T.S.No.10/608/4B,
Krishnaroyapuram Village, Coimbatore Registration District. The appellant
had purchased the above said land for value of Rs.778/- per sq.ft.
Subsequently, the document was referred under Section 47(A) (1) of the
Indian Stamp Act, for valuation of stamp duty to be collected for fixation of
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the value of land. Accordingly, the Stamp Collector has fixed the value of
land at Rs.1250/- per sq.ft., by proceedings dated 15.09.2009. On
31.08.2015, the Inspector General of Registration, Chennai has initiated
suo-motu proceedings under Section 47(A) (6) of the Indian Stamp Act and
issued notice to the appellant herein for suo motu revision. In the revision
proceedings, the appellant herein had participated and after due enquiry, the
Registrar has revised the value of land at Rs.2150/-.
4. Aggrieved over the initiation of suo-motu revision, the
appellant herein has approached this Court stating that there is a legal bar
prescribed as per Section 47 (A) (7) of the Indian Stamp Act, 1899. Hence
the entire revision proceedings initiated by the first respondent is null and
void.
5. Mr. K. R. Arun Shabari, learned counsel for the appellant has
submitted that even though, the question of limitation was not raised before
the first respondent since it is bar under the jurisdiction of the first
respondent from exercising revisional power and the same is question of
law and the same has been raised here and the Revisional Authority has no
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right to exercise its jurisdiction, after lapse of limitation period.
6. Dr. S. Suriya, learned Additional Government Pleader has
submitted that purely based on good faith of the grounds, after looking
every angle, the Registrar has fixed the value of property and the same is in
order and prays to confirm the Order passed by the first respondent.
7. I have heard the submissions made on both sides.
8. In N.Mani and Another vs. Inspector General of
Registration cum The Chief Revenue Authority and 2 Others [2017 SCC
Online Madras 24751] and 2020 SCC Madras 509, this Court has
consistently held that the revisional power of the Inspector General of
Registration shall be exercised within the limited period prescribed under
Section 47(A) (7) of the Tamil Nadu Stamp Act, which reads as follows:
“47 (A) (7) The Chief Controlling Revenue Authority
shall not initiate proceedings against any order passed
under sub-section (2) or sub-section (3) if,_
(a) the time for appeal against that order has not
expired; or
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(b) more than five years have expired after the
passing of such order”.
9. By incorporating Section 47(A) (6) of the Tamil Nadu Stamp
Act, it has been proved that limitation provided under the statue has to be
followed, while exercising the revisional jurisdiction and if the same is
exercised after the limitation period, the entire proceedings is void ab initio.
In this case, the Order of the Appellate Authority has passed on 05.09.2019
and the suo motu proceedings were initiated by the first respondent as stated
in the counter is on 31.08.2015. It is admittedly supports the case of he
appellant that since suo motu revision has been exercised after the lapse of
limitation period prescribed under Section 47(A) (7) of the Indian Stamp
Act, 1899, the appeal is to be allowed. Accordingly, the Order passed by the
Revisional Authority is hereby liable to be set aside.
10. In the result, this Civil Miscellaneous Appeal is Allowed.
The Order passed by the First Respondent in K.No.40025/UI/14, dated
01.03.2017 is set aside. There shall be no order as to costs.
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11.12.2023
ssi
Index : Yes / No
Speaking Order : Yes / No
Neutral Citation Case : Yes/No
K.RAJASEKAR,J.,
ssi
To
1. The Inspector General of Registration,
Santhome High Road,
Chennai.
2. The District Revenue Officer (Stamps),
Collectorate Building,
Coimbatore – 641 018.
3. The District Registrar (Admn.,),
Collectorate Compound,
State Bank Road, Coimbatore Central,
Coimbatore – 641 018.
4. The Sub-Registrar,
No.82, 5th Cross Street,
Meena Estate, Sowripalayam (Post),
Peelamedu, Coimbatore – 641 028
5.The Section Officer,
VR Section, High Court,
Madras.
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11.12.2023
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