State Of Tamil Nadu vs M/S.Indian Chillies Products Company
2024 Latest Caselaw 18760 Mad

Madras High Court

State Of Tamil Nadu vs M/S.Indian Chillies Products Company on 24 September, 2024

Author: R.Subramanian

Bench: R.Subramanian

                                                                          W.P.(MD)No.1604 of 2024

                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                              DATED : 24.09.2024

                                                     CORAM:

                                  THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
                                                     AND
                                   THE HON'BLE MR.JUSTICE SUNDER MOHAN

                                            W.A.(MD)No.1604 of 2024
                                                     and
                                           C.M.P(MD)No.12497 of 2024

                 1.State of Tamil Nadu,
                 Rep. By Secretary to Government,
                 Commercial Taxes and Registration
                 Department,
                 Secretariat, Chennai – 600 009

                 2.The Sub Registrar, Joint-I,
                 Sub Registrar's Office,
                 Integrated Complex,
                 Vandikkaran Street,
                 Ramanathapuram District – 633 501             ... Appellants/Respondents
                                                        vs.

                 M/s.Indian Chillies Products Company
                 Private Limited,
                 Rep. By its Director Mr.J.Sundar,
                 33, M.C.Chidambara Nadar Street,
                 Virudhunagar                                  ... Respondent/Writ Petitioner


                 PRAYER: Writ Appeal filed under Clause XV of the Letters Patent challenging

                 1/6

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                                                                                     W.P.(MD)No.1604 of 2024

                 the order dated 23.07.2024 made in W.P.(MD)No.12550 of 2024.

                                     For Appellants          : Mr.Veerakathiravan
                                                               Additional Advocate General
                                                               Assisted by
                                                               Mr.P.Subbaraj
                                                               Special Government Pleader

                                                       JUDGMENT

(Judgment of the Court was delivered by R.SUBRAMANIAN, J.)

The appeal is at the instance of the State challenging the directions issued

by the writ court in W.P(MD)No.12550 of 2023 dated 23.07.2024 requiring the

Sub Registrar to file sale certificate issued by the bank under Section 89(4) of the

Registration Act. This issue is no longer res integra. The Hon'ble Supreme Court

in the Inspector General of Registration and another vs. G.Madhurambal and

another has upheld the view of the Division Bench of this court that a sale

certificate is not required to be mandatorily registered and it is enough if it is filed

under Section 89(4) of the Registration Act. In doing so, the Hon'ble Supreme

Court had observed as follows:

“..as per Section 89 of the Registration Act and order of this Court in M.A.No.19262 of 2021 in SLP(C) No.29752 of 2019 dated 29.10.2021 opining that once a direction is issued for the

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duly validated certificate to be issued to the auction purchaser with a copy forwarded to the registering authorities to be filed in Book I as per Section 89 of the Registration Act, it has the same effect as registration and obviates the requirement of any further action.

2.It is time that the authorities stop filing unnecessary special leave petitions only with the objective of attaining some kind of a final dismissal from this Court every time. Costs this time has been spared but will not be spared the next time”.

2.In view of the categorical pronouncement of the Hon'ble Supreme Court

as above, we are unable to fault the order of the learned single Judge for having

directed filing of the sale certificate under Section 89(4) of the Registration Act.

3. In fine, the Writ Appeal fails and it is accordingly dismissed. No costs.

                                                                             (R.S.M., J.)    (S.M., J.)
                                                                                   24.09.2024
                 NCC : Yes/No
                 Index : Yes / No
                 Internet : Yes / No
                 CM

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To

1.State of Tamil Nadu, Rep. By Secretary to Government, Commercial Taxes and Registration Department, Secretariat, Chennai – 600 009

2.The Sub Registrar, Joint-I, Sub Registrar's Office, Integrated Complex, Vandikkaran Street, Ramanathapuram District – 633 501

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R.SUBRAMANIAN, J.

and SUNDER MOHAN, J.

CM

and

https://www.mhc.tn.gov.in/judis

24.09.2024

https://www.mhc.tn.gov.in/judis