IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.07.2023 CORAM THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM W.P.No.8247 of 2023 and W.M.P.No.8458 of 2023

1. Trinity Colour India (P) Limited, Rep. by its Director, Mr.A.Yogesh Kumar, S/o. C.Ayyakkannu, No. 24/1, Annamalai Layout, Off- Mettur Road, Erode-638 011. ... Petitioner Vs.

1. The Inspector General of Registrations, Mylapore, Chennai.

2. The Sub Registrar, Annur, Coimbatore district. ... Respondents Prayer :- Writ petition filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorarified Mandamus, directing the respondents 1 and 2 to refund the entire 2% additional stamp duty collected from the petitioner company for registering the Sale Certificate dated 22.11.2021 presented by the petitioner company and registered as Doc. No. 5356/ 2022, dated 22.04.2022, before the 2nd respondent.

For Petitioner : Mr.E.J.Ayyappan For Respondents :

(for R1 to R2) : Mr.R.Ramanlal, A.A.G.

O R D E R

The writ of Mandamus has been instituted to direct the respondents one and two to refund the entire 2% additional stamp duty collected from the petitioner company for registering the sale certificate dated 22.11.2021,