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2026 Supreme(Online)(Mad) 35605

IN THE HIGH COURT OF JUDICATURE AT MADRAS
ABDUL QUDDHOSE, J
Suriyakala – Appellant
Versus
The Inspector General of Registration – Respondent
WP No. 14507 of 2026|WMP NO. 15739 OF 2026



Advocates:
For the Appellants/Petitioners: Mr.Singaravelan Senior Counsel for Mr.M.Muruganantham
For the Respondents:Mr.P.Harish Govt.Advocate

Court directs consideration of excess stamp duty refund claim with hearing within 8 weeks.

Headnote:The petitioners registered a sale certificate under Document No.9571/2024, paying 7% stamp duty and 4% registration fee instead of the claimed 5% and 1%, alleging excess payment under protest and seeking refund via representation dated 02.03.2026. The court found no prejudice in considering the representation on merits. Issues framed as directing consideration of refund claim without opining on merits. Ratio decidendi emphasizes procedural fairness by mandating personal hearing and reliance on authorities. The writ petition is disposed of directing the third respondent to pass final orders within 8 weeks.

Table of Content
1. petition for refund of excess stamp duty and fees. (Para 1 , 2)
2. direct consideration with personal hearing. (Para 3 , 4)
3. final orders within 8 weeks mandated. (Para 6)

Order

WMP. No.15739 of 2026 is ordered subject to the payment of separate court fee. This writ petition has been filed seeking for re-fund of the stamp duty and registration fee, based on the petitioners’ representation dated 02.03.2026, within a time frame to be fixed by this Court.

2.According to the petitioners, they have registered a sale certificate with the respondents through Document No.9571/2024. According to them, they had paid excess stamp duty for the said sale certificate. According to the petitioners, instead of 5% towards stamp duty and 1% towards registration fee, they have paid 7% towards stamp duty and 4% towards registration fees for getting the sale certificate registered. According to the petitioners, the excess payments were made only under protest. Therefore, the petitioners had given a representation on 02.03.2026 to the respondents seeking for re-fund of the excess stamp duty and registration fees paid by them. Since the said representation has not been considered, the petitioners have filed this writ petition.

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

4.This Court is not expressing any opinion on the merits of the petitioners’ representation.

5.No prejudice would be caused to the respondents, if the petitioners’

representation, as stated supra, is considered, on merits and in accordance with law, within a time frame to be fixed by this Court, after providing an opportunity of personal hearing to the petitioners and also permitting them to place reliance on authorities in support of their contention.

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 petitioners' representation dated 02.03.2026 seeking for refund of the excess stamp duty and registration fees said to have been paid by the petitioners for registration of the sale certificate bearing Document No.9571/2024, after providing an opportunity of personal hearing to the petitioners and also permitting them to place reliance upon the authorities rendered by the Constitutional Courts in support of their contention, within a period of 8 weeks from the date of receipt of a copy of this order. No costs.

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