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2026 Supreme(Online)(Mad) 29483

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
P.Kala – Appellant
Versus
The Inspector General of Registration – Respondent
W.M.P.(MD)No.7243 of 2026



Advocates:
For the Appellants/Petitioners: Mr.K.Ashok Kumar Ram
For the Respondents:Mr.D.S.Nedunchezhian Government Advocate

Writ petition not maintainable against stamp duty order due to availability of statutory appeal remedy under Section 47A(10).

Headnote:The petitioner challenged proceedings under Section 47A(2) of the Indian Stamp Act, 1899, seeking release of a sale deed, alleging arbitrariness. Court noted availability of statutory appeal under Section 47A(10). Writ petition dismissed with liberty to pursue appeal. Issue framed: entertainability of writ against order under Section 47A(2) given alternative remedy. Ratio: Writ not maintainable where specific appellate remedy exists under statute; petitioner granted time extension for appeal filing. Writ petition dismissed; liberty to file Civil Miscellaneous Appeal within two weeks.

Table of Content
1. writ challenges stamp order under section 47a(2). (Para 1)
2. dismissal due to alternative appeal remedy. (Para 2)
3. liberty and time extension for appeal filing. (Para 3)

ORDER

The present writ petition has been filed against the order dated 20.01.2026 passed under Section 47A(2) of the Indian Stamp Act.

2. It is noted that an alternative remedy is available in the form of a Civil Miscellaneous Appeal before this Court under Section 47A(10) of the Indian Stamp Act, 1899. The Writ Petition cannot be entertained. Accordingly, granting liberty to the petitioner to file an appeal under Section 47A(10) of the Indian Stamp Act, 1899, this writ petition stands dismissed. No costs. Consequently, the connected Miscellaneous Petition is closed.

3. Since the writ petition was filed on 18.03.2026 within the period of 60 days, the petitioner shall file the Civil Miscellaneous Appeal before this Court within two weeks from the date of receipt of a web copy of this order. If the appeal is filed within the aforesaid period, it shall be deemed to have been filed within time, and the Registry shall number the appeal if it is otherwise in order.

02.04.2026 NCC : No smn2 Note:- The Registry is directed to return the original impugned order to the learned counsel for the petitioner to enable the filing of the appeal, after obtaining an acknowledgment on the photocopy of the same.

To:-

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