2024:MHC:1497 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.03.2024 CORAM :

THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM AND THE HONOURABLE MR. JUSTICE K.RAJASEKAR Writ Appeal No.480 of 2022

1.Nirmal A Jhabakh

2.Anand Mukesh Jhabakh ... Appellants Vs.

1.The District Registrar, Stone House, Government Arts College Road, Udhagamandalam Road.

2.The Sub Registrar, Office of the Sub Registrar, Coonoor, Nilgiris. ... Respondents Prayer:Writ Appeal filed under Clause 15 of Letters Patent to set aside the order dated 10.01.2022 made in W.P.No.17054 of 2021.

For Appellants : Mr.M.Rajasekar For Respondents : Mr.P.Anandakumar Government Advocate

J U D G M E N T

(Judgment of the Court was delivered by S.M.SUBRAMANIAM) The intra-Court appeal on hand has been instituted challenging the order dated 10.01.2022 passed in W.P.No.17054 of 2021.

2. The writ petitioners are the appellants before us. The writ petitioners presented a Partition Deed dated 25.06.2020, before the Registering Authority under the Registration Act for registration. The Registering Officer asked the appellants to pay Stamp Duty under Article 55 (D) (ii) of the Indian Stamp Act, 1899.

3. In view of the demand regarding payment of Sta