Citation : 2025 Latest Caselaw 7765 Mad
Judgement Date : 13 October, 2025
W.A.No.2865 of 2025
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13.10.2025
CORAM:
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
AND
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.A.No. 2865 of 2025
and
C.M.P.No.23197 of 2025
1.The Chief Controlling Revenue Authority – cum -
Inspector General of Registration,
Santhome High Road, Mylapore,
Chennai – 600 004.
2.The District Registrar,
Registration Department,
Kancheepuram High Road,
Chengalpattu.
3.The Joint Sub-Registrar,
Office of Sub-Registrar,
Kancheepuram High Road,
Chengalpattu. ...Appellants
Vs.
1.Sunspaze Infrastructure Private Limited,
A Company registered under Companies Act,
Having office at No.332/7, Suraj Ganga Arcade,
3rd Floor, 14th Cross, 2nd Block,
Jayanagar, Bengaluru – 560 011 and
Represented by its Authorised Signatory
Sachin Suresh.
1/6
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W.A.No.2865 of 2025
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2.M/s.Mahindra World City Developers Limited,
A Company registered under the Companies Act,
Having its office at Administrative Block,
Central Avenue, Mahindra World City,
Mahindra World City Sub (PO),
Chengalpet Taluk and District – 603 004. ...Respondents
PRAYER: The Writ Appeal filed under Clause 15 of the Letters Patent praying
to set aside the order dated 19.11.2024 passed in W.P.No.29740 of 2024.
For Appellants : Mr.J.Ravindran, Addl. Advocate General
Assisted by Mr.U.Baranidharan,
Spl. Govt. Pleader
For Respondents : Mr.R.Bharath Kumar for R1
Mr.Srinath Sridevan, Sr. Counsel
For Mrs.Aiswarya S.Nathan for R2
*****
JUDGMENT
(Order of the Court was made by S.M.SUBRAMANIAM, J.)
The present intra-Court appeal has been instituted challenging the writ
order dated 19.11.2024 passed in W.P.No.29740 of 2024.
2. The Writ Petition has been instituted seeking a Writ of Mandamus
directing the official respondents/ appellants herein to refund stamp duty of a
sum of Rs.5,68,195/- to the petitioner/ 1st respondent herein, which was
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collected at the time of registration of the Sub-Lease deeds dated 03.01.2024
and registered on 21.03.2024 bearing Doc.Nos.3597 of 2024 and 3598 of
2024 in the office of the 3rd respondent/ 3rd appellant herein despite receipt of
the Writ petitioner's/ 1st respondent's representation dated 17.06.2024.
3. The learned Additional Advocate General on instructions would
submit that the competent Authorities are in the process of scrutinizing the
documents presented for registration and applicability of exemption clause for
the purpose of considering the application submitted by the respondents
seeking refund of stamp duty already paid. It is further contended that the final
decision will be taken and a speaking order will be passed in one week.
4. The Writ Petition has been instituted seeking a direction to refund the
stamp duty. Since the Authorities have now decided to pass a speaking order,
it would be inappropriate for this Court to direct the Authorities to consider the
issues and take a decision.
5. In view of the said position, the writ order impugned is set aside. The
Writ Appeal stands allowed with a direction to the 1st appellant to consider the
application submitted by the respondent seeking refund of stamp duty and
pass orders on merits and in accordance with law within a period of two (2)
weeks from the date of receipt of a copy of this order.
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6. With the above direction, this Writ Appeal stands allowed. No costs.
Consequently, the connected miscellaneous petition is closed.
(S.M.S., J.) (M.S.Q., J.)
13.10.2025
dsa
Index :Yes/No
Neutral Citation :Yes/No
Speaking/Non-speaking order
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To
1.The Chief Controlling Revenue Authority – cum - Inspector General of Registration, Santhome High Road, Mylapore, Chennai – 600 004.
2.The District Registrar, Registration Department, Kancheepuram High Road, Chengalpattu.
3.The Joint Sub-Registrar, Office of Sub-Registrar, Kancheepuram High Road, Chengalpattur.
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S.M.SUBRAMANIAM, J.
and MOHAMMED SHAFFIQ, J.
dsa
13.10.2025
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