Madras High Court
State Of Tamil Nadu Represented By vs C.Premakala on 25 January, 2023
W.A.No.2019 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.01.2023
CORAM:
THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
AND
THE HONOURABLE MR.JUSTICE SATHI KUMAR SUKUMARA KURUP
W.A.No.2019 of 2019
and CMP No.13610 & 13615 of 2019
1. State of Tamil Nadu represented by
The Secretary to Government,
Commercial Taxes & Registration Department,
Secretariat, Chennai 600 009.
2. The Inspector General of Registration,
No.100, Santhome High Road,
Chennai 600 028.
3. The Deputy Inspector General of Registration,
Rajaji Salai, Chennai 600 001. ...Appellants/Respondents
Vs.
C.Premakala ... Respondent/Petitioner
Prayer: Writ Appeal filed under Clause 15 of the Letters Patent, against the
order dated 28.11.2016 passed in W.P. No.9831 of 2013 and to set aside the
same.
1/6
https://www.mhc.tn.gov.in/judis
W.A.No.2019 of 2019
For Appellants : Mr. L.S.M.Hasan Fizal
Additional Government Pleader
For Respondent : Mr. S.Mohanarangam
JUDGMENT
(Judgment of the Court was delivered by R.SUBRAMANIAN, J.)
Challenge in this Intra Court Appeal is to the order of the Writ
Court allowing the Writ Petition filed by the respondent herein seeking a
writ of Certiorarified Mandamus to quash the proceedings of the Inspector
General of Registration dated 08.03.2013 and to forbear the respondents
from recovering the alleged loss from the petitioner.
2. The petitioner who was working as a Sub Registrar in the
Registration Department was charged for not collecting the Stamp Duty
payable on the sale certificate issued by the Debt Recovery Tribunal.
Therefore, a show case notice was issued to the respondent seeking
explanation, as to why, the loss of Rs.4,78,700/- should not be recovered
from the respondent at Rs.2,000/- per month. This was subject to challenge
by the respondent before the Writ Court.
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W.A.No.2019 of 2019
3. The Writ Court concluded that if the document is a sale
certificate covered by Section 89 of the Registration Act, no stamp duty is
payable and the same need not be registered at all. It was also concluded
that once the sale certificate is forwarded to the Registrar, it is the duty of
the Registrar to record it in Book I. Having held so, the Writ Court allowed
the Writ Petition and quashed the proceedings. It also recorded a factual
finding to the effect that the auction purchaser did not ask for registration of
the document, therefore the levy of stamp duty would not arise.
4. Reliance is placed upon the judgment of a Single Judge of this
Court, (Hon'ble Mr.Justice V.Ramasubramanian, as he then was) rendered
on 23.12.2009, wherein it was held that the school of thought that such
Certificates of sales do not attract stamp duty, in view of Sections 89(2) to
(4) of the Registration Act, was not correct and stamp duty is payable on
such certificates also. But the said judgment does not hold good any longer
in view of the dictum of the Division Bench of this Court in M/s. Tripower
Properties Limited v. Inspector General of Registration & Anr reported
https://www.mhc.tn.gov.in/judis
W.A.No.2019 of 2019
in 2021(8)MLJ 603, which has been confirmed by the Hon’ble Supreme
Court in Inspector General of Registration & Anr Vs G.Madhurambal &
Anr, SLP Civil No: 16949 of 2022 Dated 11-11-2022.
5. In view of the above, we are unable to fault the Writ Court for
having allowed the Writ Petition quashing the proceedings for recovery. We
therefore do not see any merit in the Appeal, the Writ Appeal fails and it is
accordingly dismissed. There shall be no order as to costs. Consequently,
the connected miscellaneous petitions are closed.
6. The learned Additional Government Pleader would submit that
in view of the orders passed in the Contempt Petition, the Authorities have
complied with the order of the Writ Court and disbursed the retiral benefits
and pension of the petitioner. The said statement is recorded.
(R.S.M., J.) (S.S.K., J.)
25.01.2023
jv
Index : No
https://www.mhc.tn.gov.in/judis
W.A.No.2019 of 2019
Internet :Yes
Speaking order
Neutral Citation: Yes
To
1. The Secretary to Government,
State of Tamil Nadu represented by
Commercial Taxes & Registration Department,
Secretariat, Chennai 600 009.
2. The Inspector General of Registration,
No.100, Santhome High Road,
Chennai 600 028.
3. The Deputy Inspector General of Registration,
Rajaji Salai, Chennai 600 001.
https://www.mhc.tn.gov.in/judis
W.A.No.2019 of 2019
R.SUBRAMANIAN, J.
and
SATHI KUMAR SUKUMARA KURUP, J.
jv
W.A.No.2019 of 2019
and CMP No.13610 & 13615 of 2019
25.01.2023
https://www.mhc.tn.gov.in/judis
