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2022 Supreme(Online)(MAD) 40196

HIGH COURT OF MADRAS
Hon`ble Mr.Justice B.PUGALENDHI
SOUTHERN RAILWAY COOPERATIVE- – Appellant
Versus
INSPECTOR GENERAL OF - – Respondent


O R D E R

This writ petition is filed by the petitioner / Society as against the orders dated 09.08.2010 and 18.02.2011, in and by which, the petitioner was directed to pay a sum of Rs.13,49,470/- as stamp duty for registration of the document presented on 21.06.2010, pending as Document No.51 of 2010.

2. The petitioner Society purchased certain lands from M/s.Kothari Industrial Corporation Ltd., under a sale deed dated 21.06.2010 and the same was registered as Document (pending) No.51 of 2010, on the file of the third respondent. In the document, one K.Periasamy Gounder was also included as a confirming party, confirming the said transaction. The document does not involve any transfer of interest by the said K.Periasamy Gounder, however, as a confirming party, at the instance of the petitioner, he was also shown. The petitioner has also paid the stamp duty with reference to the sale consideration mentioned in the document and also remitted the required registration fee.

3. While so, they were served with an order dated 09.08.2010 of the third respondent directing them to pay deficit stamp duty of Rs.10,000/- and deficit registration fee of Rs.13,39,470/-, in terms of the orders of th

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