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2026 Supreme(Online)(Mad) 30471

IN THE HIGH COURT OF JUDICATURE AT MADRAS
ABDUL QUDDHOSE, J
R.Nagaraj – Appellant
Versus
The Secretary to the Government Commercial Taxes and Registration Department – Respondent
Writ Petition



Advocates:
For Petitioner(s): Mr.Balaji Thirumoorthy
For Respondent(s):Mr.P.Harish Govt Advocate

Court directs consideration of representation for refund of excess stamp duty and registration charges on sale certificate within 12 weeks.

Headnote:The Indian Stamp Act governs stamp duty on instruments, including sale certificates issued in auction proceedings. Petitioner registered a sale certificate (Doc. No. 3016/2021) and paid 2% stamp duty (Rs.5,95,500) and 3% registration charges (Rs.8,85,750), claiming these were excess as no such duty applies to court-issued sale certificates. Court finds no prejudice to respondents in considering the representation for refund. Issues framed as whether excess stamp duty and registration charges were erroneously collected on sale certificate registration. Ratio: Representations must be decided on merits within time frame without prejudicing parties; court refrains from merits opinion. Writ petition disposed directing third respondent to pass final orders on representation dated 27.11.2025 within 12 weeks.

Table of Content
1. excess stamp duty and registration charges collected on sale certificate. (Para 1 , 2)
2. notice accepted; no prejudice in considering representation. (Para 3 , 4)
3. direct final orders on representation within 12 weeks. (Para 5 , 6)

Order

This writ petition has been filed to direct the respondents to refund the amount of Rs.5,95,500/- towards 2% stamp duty and Rs.8,85,750/- towards 3% registration charges collected from the petitioner at the time of registration of document No.3016/2021.

2.According to the petitioner, erroneously, the aforesaid amounts were collected by the registration department at the time of registration of document No.3016/2021. According to the petitioner, for registration of the sale certificate, the petitioner is not liable to pay the aforesaid amounts, but despite the same, the respondents have collected the same from the petitioner. The petitioner had submitted a representation on 27.11.2025 to the respondents requesting for refund of the excess stamp duty and registration charges, referred to supra. Since the said representation has not been considered, the petitioner has filed this writ petition.

3.Mr.P.Harish, learned Government Advocate accepts notice on behalf of the respondents.

4.No prejudice would be caused to the respondents if the petitioner’s representation, as stated supra, is considered, on merits and in accordance with law, within a time frame to be fixed by this Court.

5.This Court is not expressing any opinion on the merits of the petitioner's representation.

6.For the foregoing reasons, this writ petition is disposed of by directing the third respondent to pass final orders, on merits and in accordance with law on the petitioner's representation dated 27.11.2025 seeking for refund of the alleged excess amount of Rs.5,95,500/- paid towards 2% stamp duty and Rs.8,85,750/- paid towards 3% registration charges, within a period of 12 weeks from the date of receipt of a copy of this order. No costs.

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