IMPORTANT POINT
The Registering Authority's duty under Section 47-A of the Indian Stamps Act includes referring undervalued documents, and they cannot return documents while proceedings are pending.

JUDGMENT :

P. VELMURUGAN, J.

Prayer: Writ Appeal filed under Clause 15 of Letters Patent Act praying this Court to set aside the order of this Court made in W.P. (MD) No. 2238 of 2016, dated 12.7.2017.

1. This Writ Appeal is directed against the order of this Court made in W.P. (MD) No. 2238 of 2016, dated 12.7.2017.

2. The respondent/Writ Petitioner purchased the land and the sale deed, dated 12.11.2014 was presented for registration before the fourth appellant, the fourth appellant after registering the same on 12.12.2014 and referred the documents under Section 47-A of the Indian Stamps Act stating that the property was under-valued and proper stamp duty was not paid and he referred the matter to the third appellant. The respondent/Writ Petitioner filed a Writ Petition seeking issuance of a Writ of Mandamus directing the appellants 3 and 4 herein to return the sale deed, dated 12.11.2014 in Document No. 2988 of 2014 to Writ Petitioner therein. After hearing both sides, the Writ Court passed the following order:

“7. In the result, the Writ Petition is allowed with the following conditions:

(i) The Registering Authority while releasing the document shall make necessary endorsement on the original document to the effect that the proceedings under Sections 47-A of the Act are pending.

(ii) The Registering Authority shall make necessary entries in the Register maintained regarding the pendency of 47-A proceedings in respect of the document which is subject-matter of the registration, so as to reflect the same in the Encumbrance Certificate for the benefit of the purchasers.

(iii) Pending final decision, in respect of the valuation under Section 47-A(I), as per Section 47-A(4), there shall be a charge over the properties in favour of the Government in respect of the unpaid value of the stamp duty.

(iv) After the entire proceedings under Section 47-A are completed, on production of the original document by the Petitioner, the Registering Authority shall make necessary endorsement removing the earlier endorsement clearly stating that the entire amount of stamp duty under the document has been paid in full and return the same.

(v) After such endorsement, the Registering Authority shall make necessary entry as to the completion of 47-A proceedings in the Register maintained by them so as to reflect the same in the Encumbrance Certificate. No costs.”

Challenging the same, now the respondents in the writ Petition filed the present Writ Appeal.

3. The learned Additional Government Pleader appearing for the appellants submitted that the Writ Court passed an order on 12.07.2017 as if the proceedings under Section 47-A of the Indian Stamps Act is pending, but whereas the proceedings under Section 47-A of the Indian Stamps Act was decided even prior to the disposal of the Writ Petition i.e. on 5.2.2016 itself. Since the same was not brought to the knowledge of the Writ Court, the Writ Court passed an order on certain conditions as mentioned above and even otherwise, the Writ Court has no authority to direct the Registering authorities to return the document and since the proceedings under Section 47-A of the Indian Stamps Act was completed, the authorities have every right to recover the said amount from the Writ Petitioner under the Revenue Recovery Act and he has also placed reliance on the judgment of this Court in 2017 (6) CTC 449 in the case of the Special Deputy Collector (Stamps), Palayamkottai, Tirunelveli District and Another vs. M. Alfred and Others and the relevant portion reads as under:

“13.A Registering Authority, after receiving an instrument of conveyance, while registering the same, if he has a reason to believe that the Market Value has not been truly set forth in the instrument, may, after registering such instrucment, reer it to the Collector for fixing the market value of such property and the proper duty payable thereon. Therefore, under Section 47-A of the Indian Stamp Act, the Registering Authority is duty bound to register the d