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2022 Supreme(Mad) 2628

N. ANAND VENKATESH
Rajsriya Automotive Industries P. Ltd. , Represented herein by its Authorised Signatory – Appellant
Versus
Chief Controlling Revenue Authority - cum - Inspector General of Registration, Chennai – Respondent


Advocates appeared:
For the Petitioner:M/S. S. Raghunathan, Advocate. For the Respondents:R1, R2, A. Selvendran, Special Government Pleader, R3, M/S. F. Benjamin George, Advocate.

JUDGMENT

(Prayer: Writ Petition under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, Calling for the records of the 1st respondent culminating in its order dated 2.6.2015 in proceedings No. 56278/P1/2014 dismissing in part the petitioner's Appeal partly confirming the order of the 2nd respondent dated 12.11.2014 bearing No. Na.Ka.No. 5557/2013/B1 levying an additional stamp duty with registration fee on the Sale Certificate dated 06.12.2010 registered as Document No.13073 of 2010 and quash the same and consequently forbear the 1st and 2nd respondents from levying demanding or recovering any additional stamp duty or registration fee in respect of the Sale Certificate dated   6.12.2010 executed by M/s.Indian Overseas Bank in favour of the petitioner which has been registered as Document No.13073 of 2010, on the file of the Sub Registrar, Hosur and to forthwith release the impounding of the Sale Certificate dated 06.12.2010, executed in favour of the petitioner and registered as Document No.13073 of 2010, before the Sub Registrar, Hosur.)

1. The petitioner has challenged the impugned order passed by the 1st respondent through pro

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