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S. M. SUBRAMANIAM
V. S. Muthupandian – Appellant
Versus
Inspector General of Registration, Chennai – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned proceedings dated 06.11.2017 in C.No.2/2017 passed by the second respondent and quash the same arbitrary, illegal, against law and consequently direct the second respondent to return the excess stamp duty of 2% collected over and above the eligible stamp duty of 5% to the petitioner.)
1.The impugned proceedings dated 06.11.2017 passed by the second respondent-Sub Registrar rejecting the request of the writ petitioner to refund the stamp duty already paid for registration of Sale Certificate under the Registration Act, 1908, is under challenge in the present writ petition.
2. The petitioner presented the Sale Certificate for registration under Section 17 of the Registration Act, 1908. Since the petitioner presented the document, the Registering Authority recovered the stamp duty and accordingly registered the Sale Certificate and released the same in favour of the writ petitioner.
3. The petitioner filed a petition seeking refund of the stamp duty on the ground that the Sale Certificate, which is to be
The choice of registration under a specific section of the Registration Act, 1908, and the failure to follow prescribed procedures can impact the entitlement to a refund of stamp duty.
The optional nature of registration under Section 17 of the Registration Act and the authority of the registering authority to collect registration and other charges when documents are presented unde....
The incorporation of sale certificates in Book No.1 without stamp duty under Section 89(4) of the Registration Act is upheld, affirming the authority of auction purchasers.
The main legal point established in the judgment is that sale certificates should be filed in Book No.1 under Section 89(4) of the Registration Act without insisting on stamp duty, based on the decis....
Sale certificates issued following SARFAESI auction need only filing under S.89(4) of Registration Act and do not require stamp duty and registration fee.
The refusal to register a sale certificate based on non-payment of stamp duty is deemed illegal under the direction of a Full Bench regarding SARFAESI proceedings.
Court directs consideration of representation for refund of excess stamp duty and registration charges on sale certificate within 12 weeks.
Sale certificates issued after public auctions do not require registration or stamp duty if solely for filing purposes.
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