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2026 Supreme(Online)(Mad) 35355

IN THE HIGH COURT OF JUDICATURE AT MADRAS
ABDUL QUDDHOSE, J
Kamalam – Appellant
Versus
The State of Tamil nadu – Respondent
WP No. 13221 of 2026



Advocates:
For the Petitioner(s): Mr.E.V. Arunachalagiri For Mr.K.Vingeshwaran
For the Respondent(s): Mr.U.Baranidharan,SGP

Court directs consideration of representation for refund of excess stamp duty paid on rectification deed correcting typographical errors.

Headnote:The petitioner executed a rectification deed to correct typographical errors in a prior settlement deed but was required to pay stamp duty and registration charges of Rs.1,07,800/-. No specific statutes quoted. The court noted the petitioner's representation seeking refund of excess payment. The court found no prejudice to respondents in considering the representation. Issues framed as whether excess stamp duty paid for rectification deed warrants refund. The court directed consideration without opining on merits, emphasizing due process. The writ petition is disposed of with directions to the third respondent to pass orders within eight weeks.

Table of Content
1. petition seeks refund of excess stamp duty on rectification deed. (Para 1 , 2 , 3)
2. no prejudice in considering representation on merits. (Para 4 , 5 , 6)
3. direct consideration within eight weeks; petition disposed. (Para 7)

ORDER

This writ petition has been filed to direct the respondents to refund the excess stamp duty and registration charges of Rs.1,07,800/- based on the petitioner’s representation dated 26.02.2026.

2. According to the petitioner, she is not liable to pay the stamp duty for the rectification deed, registered as document No.5855 of 2025 on the file of the third respondent. According to the petitioner, in order to get the rectification deed released, the petitioner had to pay the excess stamp duty of Rs.1,07,800/-. According to the petitioner, the rectification deed was executed only to rectify the typographical mistakes committed in the earlier settlement deed, and therefore, there was no necessity for the petitioner to pay the stamp duty of a sum of Rs.1,07,800/- for the execution and registration of the rectification deed.

3. The petitioner had given a representation on 26.02.2026 to the respondents, requesting them to refund the sum of Rs. 1,07,800/-, which according to the petitioner was paid in excess towards the stamp duty and the registration charges for the execution and registration of the rectification deed bearing No. 5855 of 2025. Since the said representation has not been considered till date, this writ petition has been filed.

4. Mr. U. Baranidharan, learned Special Government Pleader accepts notice on behalf of the respondents.

5. 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.

6. This Court is not expressing any opinion on the merits of the petitioner’s representation.

7. For the foregoing reasons, this Court directs the third respondent to pass final orders on merits and in accordance with law on the petitioner’s representation dated 26.02.2026, seeking for refund of the alleged excess stamp duty and registration charges amounting to Rs.1,07,800/- said to have been paid by the petitioner inadvertently for the registration of the rectification deed bearing No.5855 of 2025 within a period of eight weeks from the date of receipt of a copy of this order after giving due consideration to the supporting documents produced by the petitioner.

8. Accordingly, this writ petition is disposed of. No Costs.

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