The prayer in the writ petition is for a Certiorarified Mandamus calling the records of the proceedings of the 2nd respondent herein in his proceedings in Na.Ka.C.Pa.No.A3/423/2001 dt.17.2.2010 received on 22.2.2010 and quash the same and consequently directing the respondent herein to issue treasury challan for the payment of difference in stamp duty in respect of Document No.2956/01 to 2959/01 for a sum of Rs.3,13,769/- in respect of each document thereby permitting the petitioner to pay stamp duty without interest pursuant to the order of the 1st respondent in his proceedings in Pa.Mu.No.66998/N5/04 dt.22.1.2010 passed afresh u/s 47A(4) Indian Stamp Act pursuant to the direction of Honble High Court in C.M.A.No.1019 of 2004 dt.6.4.2009.

2. The case of the petitioner as culled out from the averments of the affidavit filed in support of the writ petition is as follows:

The petitioner has registered his property in document No.2956/01 to 2959/01 by way of sale deeds and paid stamp duty. Pursuant to the proceedings of 47 A (1) of Stamp Act, the stamp duty was fixed by the Collector as Rs.2,150/- per sq.ft. On appeal before the first respondent, the same was reduced to Rs.1884/- per sq. ft. The said order of the first respondent being an order of the Appellate Authority under Section 47 A (5) of Stamp Act and as against the said common order dated 28.3.2003, a further appeal was filed before this Court in C.M.A.No.1019 of 2004. This Court, while setting aside the order of the first respondent for fixing the market value of Rs.1,884/- as against Rs.1,594.70/- has directed the first respondent to determine afresh, the market value of the property concerned within one month from the date of receipt of the order passed in the said CMA.

3. Thereafter, the first respondent after having considered the relevant merits of the issue once again passed the order dated 22.01.2010 fixing the same market value as that of the earlier one which was in fact set aside by this Court as stated supra in C.M.A.No.1019 of 2004. The said order passed by the first respondent however did not specify the date of payment of the freshly assessed market value and that order was received by the petitioner on 20.02.2010. At paragraph 11 of the order dated 22.1.2010, it was stated that the interest would be levied at 2% per month on the difference in the market value assessed from the date specified for its payment. The petitioner's further case is that even though no date was specified as per the rules, difference of amount has to be paid within 60 days from the date specified or the date of receipt of the order. The petitioner further states that the petitioner would be under obligation to pay the difference in stamp duty as assessed afresh within 60 days from the date of receipt of the order i.e., on or before 20.04.2010, since the date of receipt of the order of the first respondent being 20.2.2010. However, in contradiction to the order of the first respondent as well as the Judgment of this Court in the CMA referred to above, the second respondent issued the impugned order by which, besides demanding the stamp duty, he also demanded an interest under Section 47 A (4) of Stamps Act to the extent of a sum of Rs.5,77,392/- for each one of the 4 documents. The petitioner submits that the said demand of interest is inconsistent with the order of the first respondent as well as the order of this Court made in C.M.A.No.1019 of 2004. The petitioner also submits on legal advice that the said demand of interest is also ultra vires to Section 47A(4) of Indian Stamp Act.

4. Therefore, aggrieved by the said order of demand made by the second respondent for paying the deficit stamp duty as well as the interest calculating for the whole period which comes around Rs.5,77,392/-, the petitioner has come out with the present writ petition with the aforesaid prayer.

5. Heard both sides.

6. The learned counsel appearing for the petitioner would make three fold submissions.

7.