O R D E R

The prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records relating to the impugned communication dated 14.11.2022 issued by the 3rd respondent and quash the same and consequently direct the respondent authorities not to demand any additional stamp duty or registration fee more and above already paid stamp duty of 7% and registration fee of 4% for registration of the sale deed dated 22nd August 2022 registered as Document No.1082 of 2022 in the office of the Sub Registrar, Triplicane.

2. The petitioner has presented a sale deed for registration where the value of the site was made as Rs.65,00,000/- and the value of the building was made as Rs.10,00,000/-, this according to the learned counsel for the petitioner, was wrongly mentioned insofar as the value of the site is concerned as that should be only Rs.35,00,000/- whereas the value of the building should Rs.40,00,000/-. Therefore, subsequently a rectification deed has been presented where in Annexure 1-A the value of the site and building as Rs.35,00,000/- and Rs.40,00,000/- resubmitted, by thus the value of the building has been enhanced from Rs.10,00,000/- to Rs.40,00,000/- whereas the site value has been reduced from Rs.65,00,000/- to Rs.35,00,000/-. However the fact remains that, the total valuation combinedly both site as well as building is Rs.75,00,000/- alone that has not been changed.

3. When this rectification deed was presented, the only rectification sought for changing the value of the site as well as the building and since the same has been registered now both documents have been made pending and not been released to the petitioner by the registering authority viz., the 3rd respondent stating the reason that, insofar as the building is concerned, the original value was Rs.10,00,000/- now it has been enhanced to Rs.40,00,000/-, therefore for the remaining Rs.30,00,000/-, additional stamp duty to the extent of 7% and the registration charges of 4% have to be paid that is the order impugned passed by the 3rd respondent dated 14.11.2022 which is under challenge.

4. Heard Mr.S.Thanga Sivan, learned counsel appearing for the petitioner who would submit that, insofar as the value of the site is concerned, mistakenly it has been quoted as Rs.65,00,000/- instead of Rs.35,00,000/-. At the same time, insofar as the building, that was also mistakenly quoted as Rs.10,00,000/- instead of Rs.40,00,000/- based on this Annexure 1-A the original sale deed was registered, subsequently after noticing this defect, in order to rectify the defect, the rectification deed also has been presented for registration with Annexure 1-A where the value of the site has been valued as Rs.35,00,000/- instead of Rs.65,00,000/- and the building has been valued as Rs.40,00,000/- instead of 10,00,000/-.

5. This is merely a typographical error and any how this has to be rectified only by way of rectification deed that has also been presented for registration and both the deeds though have been rectified and registered, it has not been released by citing the reason that insofar as the remaining Rs.30,00,000/- that is the enhanced building value, additional stamp duty with registration fee have to be paid by the petitioner. This kind of demand now made through the impugned communication is totally unjustifiable because the total value has not been changed. Moreover, this mistake or error committed in the deed along with Annexure 1-A, only in order to rectify the same the rectification deed has been presented which was accepted and registered. Having accepted and registered the rectification deed and once the registration of the rectification deed is given effect to, ultimately the figure made in Annexure 1-A as well as the assessment made in this regard with regard to the value of the site as well as the building would be Rs.35,00,000/- and Rs.40,00,000/- respectively. Therefore the total valuation is Rs.75,00,000/- for which entire stamp duty as well as the r