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2021 Supreme(Mad) 3150

G.K.ILANTHIRAIYAN
P. Arthanari – Appellant
Versus
Chief Revenue Controlling Officer, Inspector General of Registration, Santhome, Chennai – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: Mr.R.Marudhachalamurthy
For the Respondents:Mr.M.R.Gokul Krishnan, Government Advocate

ORDER :

PRAYER :- Writ Petition is filed under Article 226 of Constitution of India, praying to issue a Writ of declaration that the respondents have no jurisdiction to recover the alleged deficit stamp duty if any after lapse of nearly 15 years under Section 47 A of the Indian Stamp Act in the light of the principal of law laid down in 2008 (3) CTC 614 in respect of the petitioner's sale deed dated 24.04.1996 registered under W.P.Nos.1069 of 1996 and 1260 of 1996 on the file of the third respondent.

This writ petition is filed to issue a Writ of declaration that the respondents have no jurisdiction to recover the alleged deficit stamp duty if any after lapse of nearly 15 years under Section 47 A of the Indian Stamp Act in the light of the principal of law laid down in 2008 (3) CTC 614 in respect of the petitioner's sale deed dated 24.04.1996 registered under W.P.Nos.1069 of 1996 and 1260 of 1996 on the file of the third respondent.

2. The petitioner and two others had jointly purchased the property and the sale deeds were presented for registration before the third respondent. The documents were registered vide Document Nos.1069 of 1996 and 1260 of 1996 on 24.04.1996. Though the peti

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