1. The petitioner has come up with the above writ petition, seeking a direction to the respondents to release the Deed of Dissolution of Partnership dated 17.10.2001, pending registration with the 3rd respondent.

2. I have heard Mr. M. Vallinayagam, learned counsel for the petitioner and Mr. M. Alagudevan, learned Special Government Pleader for respondents.

3. A Deed of Dissolution of Partnership, executed by the petitioner and one Mr. S. Murugaiah on 17.10.2001 was presented for registration before the third respondent. The stamp duty paid on the Deed was Rs.100/-. The document indicated the value of the property divided under the Deed, as Rs.4,02,500/-. Since the stamp duty paid was not in tune with the value of the property reflected in the Deed itself, the document was kept pending as pending document No.71 of 2001.

4. Subsequently, the Sub Registrar sent a notice to the parties to pay deficit stamp duty of Rs.32,996/- and deficit registration fee of Rs.2,660/-. But the District Registrar issued a notice dated 8.6.2004 under Section 33-A of the Indian Stamp Act, calling upon the petitioner to pay the deficit stamp duty of Rs.2,03,552/-and deficit registration fee of