Madras High Court
N.Shanmugaraja vs The State Of Tamil Nadu on 10 September, 2024
Author: S.S.Sundar
Bench: S.S.Sundar
WA Nos.85 & 91 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10.09.2024
CORAM
THE HON'BLE MR.JUSTICE S.S.SUNDAR
AND
THE HON'BLE MR.JUSTICE K.RAJASEKAR
WA Nos.85 & 91 of 2023
N.Shanmugaraja ... Appellant in both appeals
versus
1. The State of Tamil Nadu, rep. by
Secretary to Government,
Fort St.George, Chennai 600 009.
2. The Chief Controlling Revenue Authority -
Tamilnadu (Inspector General of Registration),
100 Santhome High Road,
Pattinapakkam, Chennai 600 028.
3. The Inspector General of Registration,
100 Santhome High Road,
Chennai 600 028.
4. The Deputy Inspector General of Registration,
S.N.High Road,
Tirunelveli Jn – 627 001.
5. The District Registrar,
Collectorate Campus,
Palayamkottai,
Tirunelveli 627 002.
6. The Special Deputy Collector(Stamps),
Collectorate Campus,
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WA Nos.85 & 91 of 2023
Palayamkottai, Tirunelveli 627 002.
7. The Sub Registrar,
Burkit Maanagar, Palayamkottai Taluk,
Tirunelveli. ...Respondents in WA No.85 of 2023
1.The Chief Controlling Revenue Authority -
Tamilnadu (Inspector General of Registration),
100 Santhome High Road,
Pattinapakkam, Chennai 600 028.
2.The Inspector General of Registration,
100 Santhome High Road,
Chennai 600 028.
3. The Deputy Inspector General of Registration,
S.N.High Road,
Tirunelveli Jn – 627 001.
4. The District Registrar,
Collectorate Campus,
Palayamkottai, Tirunelveli 627 002.
5. The Special Deputy Collector(Stamps),
Collectorate Campus,
Palayamkottai, Tirunelveli 627 002.
6. The Sub Registrar,
Burkit Maanagar, Palayamkottai Taluk,
Tirunelveli.
7.The Deputy Inspector General of Registration,
Chennai ...Respondents in WA No.85 of 2023
Prayer: Appeals filed against order of learned Single Judge in WP Nos.40286
of 2006 and 28495 of 2005 dated 10.08.2021.
For the Appellant : Mr.T.M.Hariharan
For the Respondents : Mr.B.Vijay,
Additional Government Pleader
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WA Nos.85 & 91 of 2023
COMMON JUDGMENT
(Made by S.S.SUNDAR, J.)
These writ appeals are directed against the proceedings initiated suo motu
by the Inspector General of Registration under Section 47 A(6) of the Indian
Stamp Act. It is to be noted that the appellant has a statutory remedy of filing an
appeal under Section 47 (A) (10) of the Indian Stamp Act before this Court.
Though a statutory appeal is provided, the appellant has filed writ petitions. The
writ petitions were dismissed only on the ground that the appellant has an
alternative remedy of filing civil miscellaneous appeal before this Court.
2. The only argument advanced by learned counsel for the appellant is
that the impunged order is without jurisdiction as the Inspector General of
Registration has confirmed the order of the Committee fixing the guideline value
earlier and that the Special Deputy Collector (Stamps) or Sub-Registrar has no
jurisdiction to re-agitate the issue to initiate proceedings under Section 47(A) of
the Stamp Act.
3. This Court is unable to appreciate the contention of the learned counsel
for the appellant for the reason that guideline value is different from the market
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WA Nos.85 & 91 of 2023
value. When question arises as to the correct market value of the property
conveyed under an instrument, it is not always the guideline value which is to be
accepted. There is no jurisdictional error and hence, there can be no exception to
the order of the learned Single Judge directing the appellant to avail the
statutory remedy available under the statute.
4. In view of the same, the appeals are dismissed as devoid of any merits.
There will be no order as to costs.
5. Taking note of the fact that the writ petitions and writ appeals were
pending before this Court, the civil miscellaneous petition, if filed by the
appellant, shall be numbered without any objection as to limitation, as this Court
is convinced that the delay in filing such appeal is only due to the pendency of
the writ petitions and the writ appeals.
(S.S.S.R., J.) (K.R.S., J.)
10.09.2024
Index : Yes/No
tar
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WA Nos.85 & 91 of 2023
To
1.The Secretary to Government,
Fort St.George, Chennai 600 009.
2. The Chief Controlling Revenue Authority -
Tamilnadu (Inspector General of Registration),
100 Santhome High Road,
Pattinapakkam, Chennai 600 028.
3. The Inspector General of Registration,
100 Santhome High Road, Chennai 600 028.
4. The Deputy Inspector General of Registration,
S.N.High Road, Tirunelveli Jn – 627 001.
5. The District Registrar,
Collectorate Campus,
Palayamkottai, Tirunelveli 627 002.
6. The Special Deputy Collector(Stamps),
Collectorate Campus,
Palayamkottai, Tirunelveli 627 002.
7. The Sub Registrar,
Burkit Maanagar, Palayamkottai Taluk,
Tirunelveli.
8.The Deputy Inspector General of Registration,
Chennai
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WA Nos.85 & 91 of 2023
S.S.SUNDAR, J.
AND
K.RAJASEKAR, J.
(tar)
WA Nos.85 & 91 of 2023
10.09.2024
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