ORDER :

These writ petitions have been filed for the issuance of writ of mandamus to direct the respondents to refund the excess amount of Rs.8,30,000/- and Rs.1,36,10,000/-collected during registration of Document Nos.5509 & 5510 of 2017, on the file of the 3rd respondent, to the petitioner along with the interest at the rate of 18% per annum calculated from 09.10.2017 till the date of realization within a time frame to be fixed by this Court.

2. Brief facts that are necessary for the disposal of the Writ Petitions are as follows:

The petitioner purchased a property with an extent of about 19279 sq.ft. along with buildings constructed thereon situated at New Nos.13 to 18, Subramaniya Mudali Street, Purasawalkam, Chennai – 600007, comprised in R.S.Nos.413/1, 416 (part), 417, 419, 421 (part), 421/1 of Purasawalkam Village, through E-auction conducted by consortium of banks represented by the Authorized Officer of State Bank of India pursuant to the proceedings initiated under the SARFEASI Act, 2002. It is the case of the petitioner that he paid the total consideration of Rs.27,22,00,000/- for the property.

3. After the sale was concluded in favour of the petitioner on 23rd June 2017, the sale certificate dated 16.08.2017 was issued to the petitioner by the Authorized Officer of the State Bank of India on behalf of the consortium of banks. The petitioner presented the sale certificate for registration before the third respondent on 09.10.2017. However, the third respondent collected a sum of Rs.1,90,54,000/- towards stamp duty being 5% of the sale consideration and surcharge being 2% sale consideration. The petitioner was also constrained to pay an additional sum of Rs.1,08,88,000/- towards registration fee calculated at 4% of the sale consideration. It is stated by the petitioner that the entire amount was paid under compulsion and that the said payment was tendered by way of Demand Drafts and the receipts for the amount was also issued by the third respondent on 09.10.2017. Subsequently, the sale certificate was assigned as Document Nos.5509 & 5510 of 2017 by the third respondent and the sale certificate was released to the petitioner.

4. Thereafter, the petitioner submitted a representation dated 15.03.2018 to refund a sum of Rs.1,44,40,000/-, which was collected in excess of the amount payable by the petitioner along with interest. The excess amount according to the petitioner, in the representation is the sum of 2% of surcharge and further some towards additional registration charges.

5. It is the case of the petitioner that the Government by exercising power under the Registration Act prescribed the Table of fees. The registration fee for a sale certificate should be 1% of the sale consideration. The Government by virtue of an amendment in 2017 prescribed registration charges at 4% for certain documents but not the sale certificate.

6. Vide G.O.Ms.No.49, Commercial Taxes and Registration (J2) Department dated 08.06.2017, the Government revised the registration fee payable under Registration Act in respect of certain instruments of conveyance, exchange, gift and settlement among non-family members. As per the notification published by the Government, a proviso was added to Article 1 of the table of fees prescribed by the Government. The proviso reads as follows:

"Provided further that notwithstanding anything contained in this Table, in case of deeds of conveyance, exchange, gift and settlement among non-family members, the Registration Fee shall be levied at the rate of Rupees four per Rupees hundred or part thereof on the value or amount on which stamp duty under the Indian Stamp Act, 1899 (Central Act II of 1899) is payable".

7. From the amendment, it is evident that an additional registration fee can be levied at the rate of 4% only in respect of deeds of conveyance, exchange, gift and settlement if these documents are among non-family members, i.e. if executed by one in favour of another who are not members of family.

8. The is