O R D E R

This Writ Petition is filed for issuance of a Writ of Mandamus to direct the respondent to assign registration number to the petitioner's pending document Receipt No.P201700043, dated 27.07.2017 and to release the original deed of dissolution, dated 24.07.2017 by considering the petitioner's representation, dated 19.09.2017.

2.Heard Mr.N.Manokaran, learned Counsel appearing for the petitioner and Mr.B.Kannan, learned Government Advocate appearing for the respondent.

3.Brief facts that are necessary for the disposal of this Writ Petition are as follows:

3.1.The petitioner has started a partnership firm on

17.12.2015, which is registered as Doc.No.2276/IV/2015, to carry on business on Retail Petroleum Products in the name and style of “M/s.JRT Agencies”. It is stated that the partnership firm was also duly registered in compliance with the provisions of the Indian Partnership Act, 1932.

3.2.It is further stated that the petitioner's partner is none else than his maternal uncle's wife. It is stated that due to some misunderstanding, the partners have decided to resolve the disputes. Since the petitioner's partner, one Mrs.E.Nimmi Madeline, decided to retire from the partnership firm with effect from 24.07.2017, a deed of dissolution was executed on 24.07.2017. As per the deed of dissolution, the petitioner's partner agreed that the petitioner can carry on business as a sole proprietor upon payment of a sum of Rs.50,00,000/- under three demand drafts, dated 24.07.2017 drawn in favour of the petitioner's partner.

3.3.It is also his case that the respondent has directed the petitioner to pay the stamp duty of Rs.50,000/- applying Article 46(B)(ii) of the Schedule I to Indian Stamp Act under the pretext that the dissolution involves partition of immovable properties and the petitioner had paid the stamp duty of Rs.50,195/-.

3.4.However, the respondent, after collecting the stamp duty under Article 46(B)(ii) of the Act, refused to register the document and did not hand over the document under the pretext of treating the deed of dissolution, dated 24.07.2017, as a deed of conveyance. Aggrieved by the same, the petitioner has come forward with the above Writ Petition.

4.The learned Counsel for the petitioner submitted that after the registration, the respondent has no reason to retain the original document. Relying upon a few judgments of this Court, he has also stated that the respondent is bound to release the original document after completion of registration formalities. It is also stated that the petitioner had paid the stamp duty, as directed by the respondent at the time of receiving the document for registration and that therefore, for extraneous reasons, the respondent has refused to return the document.

5.Counter affidavit has been filed by the respondent inter alia contending that the deed of dissolution, dated 24.02.2017 contains the clause that the petitioner should carry on business, as sole proprietor by paying a sum of Rs.50,00,000/- to the other partner and that therefore, the operative portion of the document indicates that one of the partners had transferred her share to the petitioner and that therefore, the document is a deed of conveyance. It is also pointed out in the counter affidavit that the document is required to be registered with the stamp duty as per Article 55-D(ii) of the Indian Stamp Act and that therefore, the respondent had impounded the document under Section 33 of the Indian Stamp Act by referring the same to the District Registrar, who is notified as Collector under Section 2(9) read with Section 40 of the Stamp Act to take necessary action, as to the nature of the instrument and to collect the stamp duty.

6.Sum and substance, the stand taken by the respondent is that one of the partners relinquished her right, interest and title in the partnership assets by receiving a sum of Rs.50,00,000/- and the instrument is, therefore, chargeable at rate of 7% on the amount received as per Article 55-D(ii)