HIGH COURT OF MADRAS
Hon`ble Mr Justice V. LAKSHMINARAYANAN
G.RAMASAMY – Appellant
Versus
THE SUB REGISTRAR – Respondent
Stamp Duty - Property Law - Indian Stamp Act 1899 Section 47(A) - The act allows for documents to be endorsed with pending proceedings, clarifying that a certified copy can still be issued despite unresolved stamp duty issues.
Fact of the Case:
The petitioner sought to obtain a certified copy of a sale deed despite ongoing proceedings for non-payment of stamp duty under the Indian Stamp Act.
Finding of the Court:
The court determined that even with pending proceedings under Section 47(A) of the Indian Stamp Act, the Sub Registrar is permitted to issue a certified copy if endorsed appropriately.
Issues: Whether a certified copy of a document can be issued when there are pending proceedings regarding stamp duty under the Indian Stamp Act.
Ratio Decidendi: The court aligned with previous judgments stating the endorsement of pending proceedings does not hinder the issuance of a certified copy, given the Government's charge over the property remains intact.
Final Decision: Writ Petition disposed of directing the issuance of a certified copy with an endorsement of pending proceedings.
With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.
2. Heard Mr. P.Krishnan, learned counsel for petitioner and Mr.H.Hasan Fizal, learned Additional Government Pleader for the respondent. 3. This Court through Honble Mr.Justice Anand Venkatesh has taken a view that where the proceedings are pending under Section 47(A) of the Indian Stamp Act, 1899, the Sub Registrar can make an endorsement on the document that such proceedings are pending and issue a certified copy of the document to the person, who applies for the same. 4. Mr.H.Hasan Fizal, learned Additional Government Pleader appearing for the respondent would submit that the petitioner has to pay a stamp duty of nearly Rs.2.5 crores and in case the document is issued, he would never turn up to receive the original. 5. Under the provisions of the read with the Indian Registration Act, in case the difference in amount is not paid, the Government has a first charge over the property. The first charge can be enforced as against the property as it has a covanent running with the land. Such a charge does not prevent the respondent from furnishing a certified copy of the Sale Deed. 6. Consequently, following the view laid down by the Honble Mr.Justice Anand Venkatesh in the case of M.Habiba Vs. Sub~Registrar, Melapalayam, Tirunelveli reported in (2021) 5 MLJ 571, there shall be a direction to the respondent to issue a certified copy of the document with a specific endorsement that Section 47(A) proceedings are pending. Accordingly, this Writ Petition is disposed of. No costs. 29.05.2024 Speaking order / Non~speaking order Index : Yes / No Neutral Citation : Yes / No gpa /sri To The Sub Registrar Periamet Sub Registrar Office Periamet Chennai 600 003.
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