IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on Pronounced on
23.11.2022 21.12.2022 CORAM THE HONOURABLE MR. JUSTICE M.DHANDAPANI W.P. NO.19633 OF 2022 U.Parthan .. Petitioner - Vs -
The Sub Registrar Sembiam, Chennai 600 011. .. Respondents Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a writ of certiorarified mandamus calling for the records of the respondent pertaining to the notice dated 13.7.2022 and quash the same as unlawful and arbitrary and to direct the respondent to register the Final Decree C.S. No.314 of 2019 dated 19.08.2021 on payment of registration charges as mentioned in Schedule I Article 45 (c) of the Indian Stamp Act 1899.
For Petitioner : Mr. P.Seshubalan Raja For Respondent : Mr. C.Kathiravan, Spl. G.P.
ORDER
Assailing the exorbitant registration charge, which has been levied for the purpose of registration of the decree passed in a suit relating to partition of the property among the family members, the present writ petition has been filed.
2. The brief facts of the case, as projected by the petitioner, in the writ petition is that the petitioner’s father died intestate leaving behind the petitioner and his brother and his sister, in all three, as his legal heirs. The properties, which were held by the petitioner’s father, devolved on all the three legal heirs. Certain familial misunderstanding between the petitioner and his brother necessitated in the filing of the suit in C.S. No.314 of 2019 before this Court seeking partition. During the pendency of the suit, the family members settled the matter by entering into a compromise, which resulted in final decree being passed in accordance with the compromise Memo on 19.08.2021.
3. It is the further case of the petitioner that upon depositing non-judicial stamp papers to the value of Rs.75,000/- for all the three sharers (Rs.25,000/- for each sharer) as directed by the Registry, final decree was made available to the petitioner, which was presented before the respondent for registration. However, the said final decree, which was submitted for registration was kept pending in Document P18/2022/1Book by the respondent citing certain clarification with regard to registration charges to be charged for the said registration. The respondent, while kept the document pending for more than a month, however, curiously by communication dated 13.07.2022 directed the petitioner to pay a sum of Rs.3,10,96,750/- (Rupees Three Crore Ten Lakhs Ninety-Six Thousand Seven Hundred and Fifty only) on the basis of the value of the suit. Though there is no provision under the Indian Stamp Act empowering the respondent to levy such exorbitant charge for registration and further the authorities are bound to register the decree in consonance with the provisions of the Act, the present writ petition has been filed.
4. Learned counsel appearing for the petitioner submits that the impugned order directing payment of registration charges at Rs.3,10,96,750/- is legally not maintainable as there is no provision in the Indian Stamp Act empowering the registering authority to collect registration charges on the basis of the valuation of the suit. It is the further submission of the learned counsel that registration charges are payable only on the basis of the charges relatable to a Deed of Partition, which is registered and charging on the basis of the valuation of the suit is wholly erroneous and not sustainable.
5. It is the further submission of the learned counsel that the necessity for deposit of non-judicial stamp paper for the purpose of drafting the final decree would not in any way be the yardstick to levy registration charges on the basis of the valuation of the suit as the decree holder cannot be compelled to pay registration charges on the basis of the value of the suit and the non-judicial stamp paper is provided only for the purpose of drafting the decree. It is the further submission of the learned counsel that the registration of a decree of the Court cannot entail collection of exorbitant charges as levied by the respondent by taking the valuation of the suit as the basis for quantification of registration charges.
6. It is the further submission of the learned counsel that registration charges is leviable only in terms of Article 45 (c) of Schedule I of the Indian Stamp Act and Section 78 of the Registration Act would not come into play, as the deed, which is sought to be registered is on the basis of a partition entered into between the members of the family. Therefore, the quantification of registration charges can only be in terms of Article 45 (c) of Schedule I of the Indian Stamp Act.
7. Per contra, learned Special Government Pleader appearing for the respondent submits that the document, which
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