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IN THE HIGH COURT OF JUDICATURE AT MADRAS
MR SENTHILKUMAR RAMAMOORTHY, J
Casurina Bay Farms Private Limited – Appellant
Versus
The Inspector General of Registration – Respondent
| Table of Content |
|---|
| 1. petitioner seeks registration of a public auction document. (Para 1 , 2) |
| 2. arguments focus on validity under section 47a. (Para 3 , 4 , 5) |
| 3. court reaffirms past judgments on section 47a applicability. (Para 6 , 7 , 8 , 9 , 10 , 11) |
| 4. petitioner's request granted; proceedings concluded. (Para 12) |
ORDER
The petitioner participated in an e-auction held under the Insolvency and Bankruptcy Code, 2016 (IBC) and was the successful bidder. Therefore, sale certificate dated 25.08.2025 was executed in favour of the petitioner. The petitioner paid stamp duty at 7% of the sale consideration specified in the sale certificate and registration charges at 2% thereon. The document was assigned pending document no.P/69/2025. The payment of stamp duty and registration fees at the rates mentioned above was under protest.
2. By this writ petition, the petitioner seeks a direction for the registration and release of the pending document and also seeks refund of sum of Rs.41,59,300/- towards stamp duty and Rs.20,79,650/- towards registration charges.
3. Learned senior counsel for the petitioner contends that a reference under Section 47A of the Indian Stamp Act, 1899 does not lie in resp
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