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