BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18.02.2026 CORAM:

THE HONOURABLE DR.JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE K.K.RAMAKRISHNAN W.A.(MD)No.500 of 2020 and C.M.P.(MD)No.3553 of 2020 and Cont.P.(MD)No.2075 of 2017 W.A.(MD)No.500 of 2020:

1.The Special Deputy Collector (Stamps), Kokkirakulam, Tirunelveli District. 2.The Sub Registrar, Sub Registrar Office, Melapalayam, Tirunelveli District. ... Appellants Vs.

P.S.Abdul Rahuman ... Respondent PRAYER:- Writ Appeal – filed under Clause 15 of the Letters Patent, to set aside the order made in W.P.(MD)No.9441 of 2017 dated 25.05.2017 on the file of this Court.

For Appellants : Mr.R.Baskaran Additional Advocate General assisted by Mr.A.Kannan Additional Government Pleader For Respondent : Mr.H.Arumugam CONT P(MD)No.2075 of 2017:

P.S.Abdul Rahuman ... Petitioner Vs.

S.Shenbavalli The Special Deputy Collector (Stamps), Kokkirakulam, Tirunelveli District. ... Respondent PRAYER:- Contempt Petition – filed under Section 11 of the Contempt of Courts Act, to punish the respondent herein under the Contempt of Court Act for willful disobedience of order of this Court dated

25.05.2017 passed in W.P.(MD)No.9441 of 2017.

For Petitioner : Mr.H.Arumugam For Respondent : Mr.R.Baskaran Additional Advocate General assisted by Mr.A.Kannan Additional Government Pleader

COMMON JUDGMENT

(Judgment of the Court was delivered by DR.G.JAYACHANDRAN, J.)

The respondent in the writ appeal had purchased a property on

28.04.2016 and presented the sale deed for registration showing the value of the property as Rs.2 lakhs. The document presented before the Sub Registrar, Melapalayam, Tirunelveli District, was assigned with Doc.No.

2348 of 2016 dated 28.04.2016. However, the document was not released to the respondent in view of the initiation of proceedings under Section

47-(A) (1) of the Indian Stamp Act (hereinafter referred to as 'Act').

2.Contending that the respondent in the writ appeal was not aware of the reason for not releasing the document, he filed writ petition in W.P.(MD)No.9441 of 2017 for the following relief:

“To issue writ of mandamus directing the respondents to release the sale deed registered before the second respondent in Doc.No. 2348 of 2016 registered on 28.04.2016 to the petitioner within the time fixed by this Court.”

3.The learned Single Judge referring the judgment of this Court in W.P.No.11734 of 2010 has observed that on many occasions, the Court has directed to release the document after registration is over, even the matter is referred under Section 47-A of the Act on condition that the property will not be alienated and there will be a charge over the property in respect of the tax payable. The writ petition thus, with the said reason, was allowed with a direction to the Special Deputy Collector (Stamps) to issue notice calling upon the writ petitioner to appear before him and on such appearance, after following due formalities, the document in question namely Doc.No.2348/2016 dated 28.04.2016 shall be released with all the conditions mentioned in para 4 of the judgment in W.P.No. 11734 of 2010 dated 16.06.2011 within a period of two weeks from the date of receipt of a copy of that order.

4.The present appeal is preferred by the State stating that a conjoint reading of Section 47-A (1) of the Act with Rule 7(4) of the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, which provides that the Collector shall after collecting the deficit stamp duty and interest under Section 47-A of the Act, give certificate by endorsement on the instrument, will substantiate the legal position that the original document has to be referred to the Collector for action under Section 74A(1)) of the Act. If the Registering Officer has reason to believe that the market value of the property has not been properly set forth in the instrument, he may after registering the instrument refer the same to the Collector for determination of market value of the said property a