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S. SOUNTHAR
Anjali Devi – Appellant
Versus
Inspector General of Registration, Chennai – Respondent
ORDER :
Prayer: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the 2nd respondent culminating in issuing of order No. 4921/B1/2016-1, dated 21.06.2018 and the consequent certificate of recovery in No. 4921/B1/2016, dated 13.08.2018 under Section 33A of Stamp Act and to quash the same.
Prayer: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the 2nd respondent culminating in issuing of order No. 4921/B1/2017-2, dated 21.06.2018 and the consequent certificate of recovery in No. 4921/B1/2016, dated 13.08.2018 under Section 80A of Registration Act and to quash the same.
1. These two writ petitions are filed challenging the order passed by second respondent seeking the petitioner to pay Deficit Stamp Duty and registration charges payable under registered release deed executed by the petitioner's sisters in her favour, registered with 3rd respondent as document No. 1003 of 2016, dated 30.03.2016 and consequential certificate issued by second respondent for recovery of alleged Deficit Stamp Duty and registration charges.
2. According
The court established that the original document's custody is not a prerequisite for invoking Section 33A of the Indian Stamp Act for recovering deficit stamp duty.
Procedural compliance under Section 33A of the Indian Stamp Act suffices for levy of deficit stamp duty; remedy through appeal is not barred by concurrent writ proceedings.
Procedural compliance under Section 33A of the Indian Stamp Act is essential and if satisfied, appeals should resolve substantive disputes rather than writ petitions.
There is no error in assumption of jurisdiction under Section 33(5) read with Section 40 of the Act. The petitioner was given an opportunity to reply to the show cause notice. That he did. However, i....
The registering authority retains the power to collect stamp duty post-registration, but must follow due process as outlined in Section 33-A of the Indian Stamp Act.
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