Madras High Court
Pjr Property & Developers Private ... vs The Inspector General Of Registration on 4 February, 2025
Author: N. Anand Venkatesh
Bench: N. Anand Venkatesh
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 04.02.2025
CORAM
THE HONOURABLE MR. JUSTICE N. ANAND VENKATESH
W.P.No.3240 of 2025
PJR Property & Developers Private Limited,
Rep. by its Manager, P.Jankiraman,
No.8B, Sivasanmugam Salai
Tambaram Road, Chennai 600 045. ... Petitioner
Vs.
1.The Inspector General of Registration,
100, Santhome High Road,
Chennai – 600 028.
2.The Distrit Registrar,
Office of the District Registrar,
Kancheepuram.
3.The Sub-Registrar Joint-I,
The Sub-Registrar Office,
Kancheepuram. ... Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India for
issuance of a Writ of Certiorari, call for the records of the impugned Notice issued by
the 2nd respondent vide letter No.41819/U.1.2024 dated 16.12.2024 and quash the
same as illegal, arbitrary and non-est in law.
1/6
https://www.mhc.tn.gov.in/judis
For Petitioner : Mr.M.A.Arshad
For Respondents : Mr.M.Shajahan
Special Government Pleader
for R1 to R3
ORDER
This writ petition has been filed challenging the impugned Show Cause Notice
issued by the 1st respondent dated 16.12.2024, invoking the suo motu power granted
under Section 47A(6) of the Indian Stamp Act, 1899.
2.Heard Mr.M.A.Arshad, learned counsel appearing on behalf of the petitioner
and Mr.M.Shajahan, learned Special Government Pleader appearing on behalf of
respondents 1 to 3.
3.The main ground that was urged by the learned counsel for the petitioner is
that the impugned Show Cause Notice that was issued by the 1st respondent does not
satisfy the requirement of Section 47A(6) of the Act. To substantiate the same, the
learned counsel has relied upon the judgement of this Court in D.Loganathan and
another vs. Tamil Nadu Chief Revenue Controlling Officer and Inspector General
of Registration, 100, Santhome High Road, Chennai 600 028 reported in 2024 3
CTC 586 and the relevant portion that was relied upon is extracted hereunder:
https://www.mhc.tn.gov.in/judis
11. A careful reading of the above Judgment shows that Section
47-A(6) of the Act empowers the Inspector General of Registration to
initiate suomotu enquiry if he is of the opinion that the interest of the
Revenue is prejudiced by reason of any Order passed by his
subordinates in exercise of their powers under sub-section (2) or sub-
section (3) of Section 47-A of the Act. Therefore, the condition
precedent for invoking Section 47-A(6) is that the Respondent must
arrive at a subjuctive satisfaction as regards the prejudice caused to
the interest of the Revenue and the same must be reflected in the
Order passed. In the absence of the same, the Order cannot be
sustained. In other words, the Order that is passed under Section 47-
A(6) of the Act is not akin to an Order passed under Section 47-A(5)
of the Act. The legislature has thought it fit to impose an additional
requirement while passing the Order under Section 47-A(6) of the Act.
In the absence of the same, there will be no difference between the
Order passed under Section 47-A(5) and an Order passed under
Section 47-A(6) of the Act. This must be borne in mind while dealing
with the impugned Order that has been passed in this case.
4.It is clear from the above judgement that wherever the Inspector General of
Registration initiates suo motu enquiry, he must first arrive at a subjective satisfaction
as regards the prejudice caused to the interest of the Revenue and the same has to be
reflected in the Show Cause Notice.
https://www.mhc.tn.gov.in/judis
5.On going through the impugned Show Cause Notice, this Court finds that the
requirement is completely absent and on that ground alone, the Show Cause Notice is
liable to be interfered by this Court. Accordingly, the impugned Show Cause Notice
dated 16.12.2024, is hereby quashed. If the 1st respondent is of the opinion that the
interest of the revenue is in jeopardy and has to be safeguarded, it is left open to the
1st respondent to issue a fresh Show Cause Notice after strictly complying with the
requirements of Section 47A(6) of the Indian Stamp Act as was explained by this
Court in the judgement referred supra.
6.In the result, this writ petition is allowed in the above terms. No Costs.
Consequently, connected miscellaneous petitions are closed.
04.02.2025
Internet : Yes
Index : Yes
Speaking Order / Non Speaking Order
ssr
https://www.mhc.tn.gov.in/judis
To
1.The Inspector General of Registration,
100, Santhome High Road,
Chennai – 600 028.
2.The Distrit Registrar,
Office of the District Registrar,
Kancheepuram.
3.The Sub-Registrar Joint-I,
The Sub-Registrar Office,
Kancheepuram.
https://www.mhc.tn.gov.in/judis
N. ANAND VENKATESH, J.
ssr
04.02.2025
https://www.mhc.tn.gov.in/judis
