Madras High Court
M/S.Tripower Properties Ltd vs The Inspector General Of ... on 19 October, 2023
1 W.P.(MD)NO.24736 OF 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 19.10.2023
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)No.24736 of 2023
M/s.Tripower Properties Ltd.,
Rep. by its Director,
No.2/569, Sandy Nook,
Singaravelar 1st Main Road,
Chinnaneelangarai,
Chennai – 600 115. ... Petitioner
Vs.
1. The Inspector General of Registration,
100, Santhome High Road,
Chennai – 600 028.
2. The Sub Registrar,
Melur (West) Sub Registrar Office,
Melur,
Madurai District.
3. The Secretary cum Co-ordinator,
Administrator Committee of
Disc Assets Lead (India) Ltd.,
119, Canal Bank Road,
CIT Nagar,
Chennai – 600 035. ... Respondents
Prayer: Writ petition is filed under Article 226 of the
Constitution of India, to issue a Writ of Cetiorarified
Mandamus, calling for the records relating to the order made
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2 W.P.(MD)NO.24736 OF 2023
in Na.Ka.No.135/2023 dated 21.08.2023 and Na.Ka.
No.135/2023-1 dated 22.08.2023 passed by the 2nd respondent
quash the same and consequently direct the respondents 1
and 2 to enter the Sale Certificate dated 15.02.2022 issued by
the 3rd respondent in Book-I as per section 89(2) of the
Registration Act, 1908 without insisting registration fees from
the petitioner.
For Petitioner : Shri.V.Ragavachari,
Senior counsel,
for Mr.P.Krishnan.
For R-1 & R-2 : Shri.Veerakathiravan,
Additional Advocate General,
assisted by,
Mr.C.Satheesh,
Government Advocate.
***
ORDER
Heard the learned Senior counsel appearing for the writ
petitioner and the learned Additional Advocate General
assisted by the learned Government Advocate appearing for
respondents 1 and 2.
2. The petitioner purchased the petition-mentioned
property in a public auction which was confirmed on
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3 W.P.(MD)NO.24736 OF 2023
15.12.2021. The sale certificate was issued on 15.02.2022.
The sale certificate was presented before the second
respondent immediately thereafter for being filed. The
registering authority took the stand that the petitioner has to
pay stamp duty as if the sale certificate is a sale deed.
Questioning the same, the present writ petition came to be
filed.
3. The case of the respondents rests on the amendment
made to 9(1)(A) to the Table of Fees whereby 4A was
introduced. The said amendment reads as follows:-
“ 4A Filing a Sale Certificate Rupees eleven for every Rupees
under sub-section (2) or hundred or part thereof on the
sub-section(4) of Section 89 market value of the property.”
of the Act
4. It is beyond dispute that the amendment came into
fore only on 23.03.2023. The only question that calls for
consideration is whether this amendment can apply to
transactions that had taken place earlier in point of time. The
issue is no longer res integra. My attention is drawn to the
order dated 14.08.2023 made in W.P.Nos.32749 of 2022 etc.
batch. Paragraph Nos.38, 39 and 40 of the said judgment read
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4 W.P.(MD)NO.24736 OF 2023
as follows:-
“38. But one thing can be noted here that,
in the notification annexed to the G.O as stated
supra, it has been made clear that, the
amendment hereby made shall come into force
on 23 rd March 2023. Therefore only from the
date of issuance of the G.O.No.28, this
amendment would come into effect i.e.,
prospectively.
39. However, as far as these cases are
concerned, in all these cases, the sale certificate
had been issued earlier and those sale
certificates have already been forwarded by the
issuing authority or produced by the holders of
the sale certificate for filing the same in Book
No.1 under Section 89(4) of the Act and
registration also though not compulsory,
however sought for by the holders of the
certificate and which was either refused or
registered with demand of stamp duty and
registration fee as discussed herein above.
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5 W.P.(MD)NO.24736 OF 2023
40. Therefore all these things had
happened well prior to the cut off date, i.e.,
23.03.2023, ergo in my considered opinion, this
amendment would not any way alter the
situation in respect of this batch of cases.”
5. It is beyond dispute that in this case, the sale
certificate was issued on 15.02.2022. Therefore, the order
impugned in this writ petition is set aside. The
petition-mentioned sale certificate shall be filed in book-1 as
per Section 89(2) of the Registration Act without insisting of
registration fee as per 4A. It is stated by the learned Senior
counsel appearing for the petitioner that the sale certificate
with the second respondent. The second respondent is
directed to file the same in Book-1. This shall be done
immediately without any delay. This writ petition stands
allowed. No costs.
19.10.2023
NCC : Yes / No
Index : Yes / No
Internet : Yes / No
PMU
https://www.mhc.tn.gov.in/judis
6 W.P.(MD)NO.24736 OF 2023
G.R.SWAMINATHAN,J.
PMU
To:
1. The Inspector General of Registration,
100, Santhome High Road,
Chennai – 600 028.
2. The Sub Registrar,
Melur (West) Sub Registrar Office,
Melur,
Madurai District.
W.P.(MD)No.24736 of 2023
19.10.2023
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