JUDGMENT

(Prayer: Civil Miscellaneous Appeal filed under Section 47 – A (10) of the Indian Stamp Act, against the proceedings of the Chief Controlling Revenue Authority (Inspector General of Registration, Tamil Nadu) made in Na.Ka.No.39589/N2/2019 dated 11.04.2023.)

1. The above appeal challenges the Order passed by the first respondent bearing Reference No.Na.Ka.No.39589/N2/2019 dated 11.04.2023.

2. The brief facts leading to the filing of the above appeal are as follows:-

(a) The appellant/petitioner purchased land and building comprised in G.S.No.1352 measuring 7.23 Acres (2.92.5 Hectares) situated in Moolanur Village, Dharapuram Taluk, Tirrupur District, by Sale Deed dated 10.12.2010, registered as Doc.No.4310 of 2010 on the file of the Office of Sub Registrar, Moolanur. The appellant paid stamp duty. As demanded by the Sub Registrar and they also paid an additional stamp duty of Rs.9,16,836/- (Rupees Nine Lakhs Sixteen Thousand Eight Hundred and Thirty Six only).

(b) Since the Sub Registrar of Moolanur did not hand over the documents, the appellant filed W.P.No.10291 of 2011 before this Court. This Court, by an order dated 21.04.2011 directed the Sub Registrar to hand over the Sale Deed to the petitioner subject to proceedings, if any, under Section 47-A of the Indian Stamp Act, 1899. The Sub Registrar found that the Sale executed in favour of the appellant was not only in respect of the land and the building but also included the machinery. Therefore, he recommended action under Section 47 A(1) of the Stamp Act, 1899, to the District Registrar, Stamps. Stating that no action was taken thereafter, the appellant had written a letter to the second respondent/District Revenue Officer (Stamps) herein on 25.04.2015 seeking details of the action taken. Since no reply was sent, he sent another reminder on 01.02.2018. Thereafter, he filed an application under the Right to Information Act on 19.11.2018 seeking information with regard to the status of the Proceedings. On coming to know that an order was passed on 27.08.2014, the appellant filed another application on 22.01.2019 under the Right to Information Act requesting a copy of the Order dated 27.08.2014. The 3rd Respondent/District Registrar (Administration) replied enclosing a copy of the Order dated 27.08.2014. In the said Order, the 2nd respondent held that the Sale was not only in respect of the land and building but also in respect of the machinery to the value of Rs.4,76,00,000/- (Rupees Four Crore Seventy Six Lakhs) and hence, directed the appellant to pay the difference in the stamp duty.

(c) Aggrieved by the said Order, the appellant filed a Writ Petition before this Court in W.P.No.20824 of 2019. This Court, by an Order dated 17.07.2019, disposed of the said petition leaving it open to the petitioner/appellant to file an appeal before the Appellate Authority, namely the first respondent/Chief Controlling Revenue Authority herein. Thereafter, the appellant filed an appeal before the first respondent herein stating that the Sale Deed was only with respect to the land and building and not machinery; that the Vendor was a Spinning Mill and it became sick due to financial crisis and therefore, it remained closed; that the 3rd respondent in his earlier proceeds dated 01.04.2011 had stated that the property sold under the Sale Deed was only land and building and hence, the order under challenge had to be set aside.

(d) The 1st respondent found that the concern sold was an ongoing concern and the machinery sold was embedded in the earth; that it has to be treated as immovable property and included in the valuation for collecting stamp duty; and therefore, held that the appellant was liable to pay the stamp duty for the value of the machinery.

3. Challenging the above Order passed by the 1st respondent, the appellant has pr