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2022 Supreme(Mad) 2523

N. ANAND VENKATESH
Kota Mahindra Bank Ltd. , Rep. By its Vice President G. Ramachandran Srikanth, Chennai – Appellant
Versus
Chief Controlling Revenue Authority & Inspector General of Registration, Chennai – Respondent


Advocates appeared:
For the Petitioner:E.OM. Prakash, Senior Counsel Asst.by P. Elaya Rajkuar for M/S. Ramalingam Associates, Advocates. For the Respondents:R1 to R3, J. Ravindran, Additional Advocate General Asst.by A. Selvendran, Special Government Pleader.

JUDGMENT

(Prayer: Writ Petition under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the 1st and 2nd respondent pertaining to the orders of the 1st respondent dated 29.05.2009 in its proceedings D.D is No:13862/P.1/2008 confirming the orders of the 2nd respondent dated 23.02.2008 in proceedings No.1038/B1/2008, quash the same and consequently direct the respondents to refund to the petitioner the sum of Rs.76,43,920/- collected by way of deficit Stamp Duty and Rs.5,000/- by way of Penalty and Rs.13,24,000/- collected by way of Registration Fees applicable on the said Stamp Duty being excess Stamp Duty and Registration Fees that had been compulsorily collected from the petitioner without the Authority of Law for release of the Deed of Assignment dated 07.01.2008 between Kotak Mahindra Bank Ltd., and ICICI Bank Ltd., in Doc.No.4231 of 2008.)

1. This Writ Petition has been filed challenging the order passed by the 1st respondent through proceedings dated 29.05.2009 confirming the order passed by the 2nd respondent through proceedings dated 23.02.2008 and for a consequential direction directing therespon














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