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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.R.SWAMINATHAN, K.RAJASEKAR, JJ
The Inspector General of Registration – Appellant
Versus
Ashwin Exim India Private Limited – Respondent
| Table of Content |
|---|
| 1. establishment of jurisdiction based on power under section 47a. (Para 2 , 3) |
| 2. court's interpretation on public auctions and registration authority limitations. (Para 4 , 5 , 6 , 7 , 8) |
| 3. final decision to quash demands and refund overpaid amounts. (Para 10) |
(By G.R.SWAMINATHAN, J.)
Heard both sides.
2.The only question that calls for consideration is whether the registering authority could have invoked the power under Section 47A of the Stamp Act to make reference in the case of sale certificates presented to him for registration.
3.The learned Single Judge allowed the writ petitions by holding that the registering authority did not have the power to make the reference. In fact, the amounts paid by the writ petitioners were also ordered to be refunded. The department is on appeal challenging the said order.
4.The learned Special Government Pleader draws our attention to the decision of the Hon'ble Full Bench reported in 2019 (4) CTC 839 (Dr.R.Thiagarajan Vs. Inspector General of Registration) in support of his contention.
5.We are of the view that the decision of the Hon'ble Full Bench should be taken to have been impliedly overruled ruled in view of the subsequent
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