R.Nagaraj vs The Secretary To The Government
2026 Latest Caselaw 1657 Mad

Madras High Court

R.Nagaraj vs The Secretary To The Government on 8 April, 2026

Author: Abdul Quddhose

Bench: Abdul Quddhose

WP No. 13510 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-04-2026 CORAM THE HON'BLE MR JUSTICE ABDUL QUDDHOSE WP No. 13510 of 2026

R.Nagaraj ..Petitioner(s) Vs

1. The Secretary to the Government Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai- 600 005.

2. The Inspector General of Registration Office of the Inspector General of Registration, 100 Santhome High Road, Santhome, Chennai-600 004.

3. The Registrar (Administration) The District Registrar Office, Nerupperichal, Tiruppur-641 602.

4. The Sub Registrar Kangeyam Sub- registrar Office, No.8, Taluk Office Campus, Kangeyam-638701.

..Respondent(s)

Directing the respondent to refund the excess 2 percent stamp duty of Rs.5,95,500/- and 3 percent registration charges of Rs.8,85,750/- Collected for the registration of the Doc. No. 3016/2021 on the file of the 4th respondent within such period as may be prescribed by this Honble court by following the due process of law.

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For Petitioner(s): Mr.Balaji Thirumoorthy

For Respondent(s): Mr.P.Harish Govt Advocate

Order This writ petition has been filed to direct the respondents to refund the

amount of Rs.5,95,500/- towards 2% stamp duty and Rs.8,85,750/- towards 3%

registration charges collected from the petitioner at the time of registration of

document No.3016/2021.

2.According to the petitioner, erroneously, the aforesaid amounts were

collected by the registration department at the time of registration of document

No.3016/2021. According to the petitioner, for registration of the sale

certificate, the petitioner is not liable to pay the aforesaid amounts, but despite

the same, the respondents have collected the same from the petitioner. The

petitioner had submitted a representation on 27.11.2025 to the respondents

requesting for refund of the excess stamp duty and registration charges, referred

to supra. Since the said representation has not been considered, the petitioner

has filed this writ petition.

3.Mr.P.Harish, learned Government Advocate accepts notice on behalf of

the respondents.

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4.No prejudice would be caused to the respondents if the petitioner’s

representation, as stated supra, is considered, on merits and in accordance with

law, within a time frame to be fixed by this Court.

5.This Court is not expressing any opinion on the merits of the petitioner's

representation.

6.For the foregoing reasons, this writ petition is disposed of by directing

the third respondent to pass final orders, on merits and in accordance with law

on the petitioner's representation dated 27.11.2025 seeking for refund of the

alleged excess amount of Rs.5,95,500/- paid towards 2% stamp duty and

Rs.8,85,750/- paid towards 3% registration charges, within a period of 12 weeks

from the date of receipt of a copy of this order. No costs.

08-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

VGA

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ABDUL QUDDHOSE J.

VGA

To

1. The Secretary to the Government Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai- 600 005.

2. The Inspector General of Registration Office of the Inspector General of Registration, 100 Santhome High Road, Santhome, Chennai-600 004.

3. The Registrar (Administration) The District Registrar Office, Nerupperichal, Tiruppur-641 602.

4. The Sub Registrar Kangeyam Sub- registrar Office, No.8, Taluk Office Campus, Kangeyam-638701.

08-04-2026

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