JUDGMENT :

Prayer: The Writ Petition is filed under Article 226 of the Constitution of India to issue a writ of certiorarified mandamus calling for the communication of the second respondent in letter No.88/2021 dated 25.06.2021 and quash the same and further direct the second respondent to receive and register the pending document No.P19/2020 presented on 25.06.2020 in accordance with the Article 45(a) of the Indian Stamp Act, 1899.

1. The writ petition is filed to issue a writ of certiorarified mandamus calling for the communication of the second respondent in letter No.88/2021 dated 25.06.2021 and quash the same and further direct the second respondent to receive and register the pending document No.P19/2020 presented on 25.06.2020 in accordance with the Article 45(a) of the Indian Stamp Act, 1899.

2. The case of the petitioners is that the property comprised in old survey No.A-66 and A119-D, RS.Nos.2424 and 2422 to an extent of 1.11-1/8 acres situated at Coonoor, Nilgiri District was purchased by the registered sale deed dated 15.10.1956 vide document No.844 of 1956 by the partnership firm 'S.Narayana Rao and Bros.' represented by its partners, Narayana Rao and his brother Venkataramana Rao. The said Venkataramana Rao died leaving his wife and son to succeed to his estates. The other partner V.Narayana Rao executed Will on 01.04.1974 bequeathing his share in favour of his sons i.e. S.N.R.Babu, S.N.Srinivasan and S.N.Nandakumar. The partnership firm was reconstituted after demise of its original partners on 27.03.1973 by induction of their legal representatives. On 09.12.1976, the legal heirs of the deceased Venkataramana Rao retired from the partnership firm by way of executing a joint agreement. However, there was dispute and the legal heirs of the deceased Narayana Rao filed suit in OS.No.691 of 1977 on the file of the District Munsif Court, Coimbatore. At the same time, the legal heirs of the Venkataramana Rao also filed suit in OS.No.455 of 1981 for declaration declaring that the joint agreement dated 09.07.1976 is null and void. By common judgment and decree dated 24.11.1987, dismissed the suit filed by the legal heirs of the said Venkataramana Rao and decreed the suit filed by the legal heirs of the said Narayana Rao. Aggrieved by the same, appeal suit was filed in AS.No.22 of 1988 and the same was also dismissed by the judgment and decree dated 28.02.1990. Thereafter, one of the legal heirs of S.N.R.Babu died on 20.06.1997 leaving behind his wife and children to succeed to his estates. By the registered partition deed dated 11.12.2009, they divided the properties by metes and bounds and accordingly, the other legal heirs i.e. S.N.Srinivasan and S.N.Nandakumar were allotted 30 cents each in RS.Nos.2424 and 2222 in TS.No.9 of Ward C in Block No.6 of Coonoor. The legal heirs of S.N.R.Babu were allotted the remaining extent of 30 cents. Thereafter, the wife and daughter of the deceased S.N.R.Babu relinquished their 2/3 undivided share right and executed release deed in favour of another legal heir C.B.Neelanarayanan by the release deed dated 14.05.2014 registered vide document No.1014 of 2014.

2.1 The further case of the petitioners is that the first petitioner along with another person constituted a partnership firm and registered the same in the name and style of “Jindutt Associates” on 12.03.2014. Thereafter, it was reconstituted on 14.05.2014 inducting the legal heirs of the said Venkataramana Rao and Narayana Rao i.e.S.N.Srinivasan, SN.Nandhakumar and C.B.Neelanarayanan. As their share of capital, brought their property to an extent of 90 cents into the common stock of the firm. In pursuant to the reconstitution, mutations were made in the revenue records in respect of the said property. However, the newly inducted persons were retired from the partnership firm by way of deed of retirement and again partnership fir