JUDGMENT :

Hon'ble Mr.Justice D.Bharatha Chakravarthy

Prayer in W.A.No.758 of 2022 : Writ Appeal filed under Clause 15 of the Letter Patent, to set aside the order dated 12.01.2022 made in W.M.P.No.23193 of 2021 in W.P.No.21979 of 2021.

A. The Petitions:

These Writ Petitions are filed challenging the validity of the Circular dated 20.11.2018, issued by the Inspector General of Registration in No.49282/P1/2018 and / or G.O.(Ms.) No.29, Commercial Taxes and Registration (J1) dated 01.03.2019 and G.O.(Ms.) No.47, Commercial Taxes and Registration (J1) dated 19.02.2020. When some of the Writ Petitions were originally pending before the learned Single Judge, interim orders were passed, directing the registration of documents without prejudice to the rights of parties, upon receiving an undertaking affidavit before the registration authorities. Aggrieved by the interim orders, the Writ Appeals are filed. Subsequently, the Writ Petitions themselves were ordered to be posted before the Division Bench of this Court as the vires of the notification is also challenged. Accordingly, all these matters are taken up together and disposed of by this common Judgment.

B. The Factual Background:

2. To unde