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2026 Supreme(Online)(Mad) 34710

IN THE HIGH COURT OF JUDICATURE AT MADRAS
ABDUL QUDDHOSE, J
R.Lillis Mary – Appellant
Versus
The Sub Registrar Periamet – Respondent


Advocates:
For the Petitioner(s): Mr.A.V.Arun
For the Respondent(s): Mr.U.Baranidharan,SGP

Table of Content
1. challenges to post-registration stamp duty demand notice. (Para 3)
2. respondent to follow section 47a procedure. (Para 4)
3. quash notice; direct compliant proceedings within 12 weeks. (Para 5 , 6)

Order

WMP No.15789 of 2026 is ordered subject to the payment of separate court fee.

2.This writ petition has been filed, challenging the impugned notice dated

09.03.2026 issued by the respondent, calling upon the petitioners to pay the amounts, morefully disclosed in the said impugned notice dated 09.03.2026 towards stamp duty and registration fees.

3.The petitioners contend that without authority under law, the impugned notice has been issued. According to the petitioners, the impugned notice has been issued after registration of the sale deed and therefore, the impugned notice has to be quashed.

4.Mr.U.Baranidharan, learned Special Government Pleader accepts notice on behalf of the respondent. He has placed on record the instructions received by him and as seen from the said instructions dated 20.04.2026, the respondent is initiating proceedings as per the provisions of Section 47A of the Indian Stamp Act in respect of the deficit stamp duty paid by the petitioners. He wo

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