JUDGMENT :

S.M. Subramaniam, J.

(Prayer: Writ Appeal filed under Clause 15 of Letters Patent to set aside the order dated 10.01.2022 made in W.P.No.17054 of 2021.)

1. The intra-Court appeal on hand has been instituted challenging the order dated 10.01.2022 passed in W.P.No.17054 of 2021.

2. The writ petitioners are the appellants before us. The writ petitioners presented a Partition Deed dated 25.06.2020, before the Registering Authority under the Registration Act for registration. The Registering Officer asked the appellants to pay Stamp Duty under Article 55 (D) (ii) of the Indian Stamp Act, 1899.

3. In view of the demand regarding payment of Stamp Duty, the appellants instituted a writ proceedings to quash the order passed by the Sub Registrar in proceeding dated 25.06.2020.

4. Mr.M.Rajasekar, learned Counsel for the appellants would mainly contend that there is no transfer of property involved in the Partition Deed. Admittedly, the property stands in the name of the partnership firm in which the appellants are the partners. Therefore, by way of Partition Deed, no transfer of property involved. Thus, the order impugned is not in accordance with the provisions of the Indian Stamp Act.

5