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SUNDER MOHAN
Kesar Textile Park India Pvt. Ltd. , Rep. by its Director, Rameshchandra Nandlal Bhattad, Nagpur – Appellant
Versus
Chief Controlling Revenue Authority, (Inspector of General of Registration, Tamil Nadu), Chennai – Respondent
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 f
Agreement to sell – If instead of separate instruments, distinct matters are made subject matter of one instrument, liability to pay duty would be still found within four walls of Section 5 of Stamp ....
The potential use of land at the time of sale is critical in determining stamp duty, and the burden of proof lies with the state to show that the correct duty was not paid.
In Court-ordered sales, stamp duty applies only to the sale consideration, not to market value, as established by the Transfer of Property Act.
The court affirmed that all components of the sale, including outstanding mortgage obligations, must be considered for stamp duty valuation, adhering strictly to statutory definitions.
Point of Law : Person presenting the instrument is required to disclose the nature of economic activity, industrial development, if any, prevailing in the locality where the property is situated and ....
Unregistered agreement for sale with possession, stamped as conveyance under amnesty, is principal instrument under Section 4; subsequent registered sale deed is other instrument attracting fixed dut....
The agreement of sale for agricultural land is governed by Article 6-A of the Indian Stamp Act, rejecting the trial Court's determination under Article 6-B.
A party that accepts an adjudication order and registers a document cannot later challenge the assessment or claim a refund of stamp duty unless they prove an excess payment or have not accepted the ....
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