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2026 Supreme(Online)(Mad) 36855

IN THE HIGH COURT OF JUDICATURE AT MADRAS
ABDUL QUDDHOSE, J
Jone Infrastructure Pvt Ltd Represented by its Director – Appellant
Versus
The Inspector General of Registration – Respondent
Writ Petition



Advocates:
For the Petitioner(s): Mr.Karthik Rajan for Mr.Menon
For the Respondent(s): Mr.U.Baranidharan,SGP

Court directs timely decision on sale deed release post guideline value verification under Section 47A(1) Indian Stamp Act.

Headnote:Under Section 47A(1) of the Indian Stamp Act, 1899, the petitioner sought release of a sale deed executed for land, suspected of undervaluation pending guideline value fixation. The respondents informed that upon receiving the guideline value order within 10 days, they would verify for undervaluation; if none, release the document, else refer to Collector for stamp duty determination. The court directed final decision within four weeks, permitting petitioner objections in proceedings. Issues framed as directing release of sale deed post verification for undervaluation. Ratio: Respondents to verify guideline value compliance and initiate Section 47A(1) if undervalued, ensuring notice and objections. Writ petition disposed directing third respondent to decide on release within four weeks; communicate decision in writing. No costs.

Table of Content
1. writ seeks sale deed release. (Para 1)
2. respondents' instructions on verification noted. (Para 2 , 3)
3. direct final decision within four weeks. (Para 4)

Order

This writ petition has been filed to direct the third respondent to release the original Sale Deed dated 20.06.2023, bearing Document No.10137 of 2023, executed in favour of the petitioner for the property, morefully disclosed in the prayer to this writ petition, within a time frame to be fixed by this Court.

2.Mr.U.Baranidharan, learned Special Government Pleader, who accepts notice on behalf of the respondents, places on record the written instructions received by him with regard to the prayer sought for in this writ petition.

3.As seen from the written instructions dated 27.04.2026, the respondents have stated that the order fixing the guideline value is expected within 10 days and that on receipt of the said order, the same will be verified by the respondents and if there is no under valuation, the document will be released to the petitioner and if it is found to be under valuation, the document will be referred to the Collector under Section 47-A(1) of the Indian Stamp Act, 1899 for determination of market value and collection of difference in stamp duty from the petitioner on such determination. The written instructions as stated supra, received by the learned Special Government Pleader, is taken on record by this Court.

4.Accordingly, this writ petition is disposed of by directing the third respondent to take a final decision with regard to the release of the original Sale Deed dated 20.06.2023 bearing Document No.10137 of 2023 to the petitioner, within a period of four weeks from the date of receipt of a copy of this order. In case the third respondent takes a view that the property, which is the subject property of the Sale Deed dated 20.06.2023 standing in the name of the petitioner, has been under valued, the second respondent shall initiate proceedings under Section 47A(1) of the Indian Stamp Act, 1899 by putting on notice the petitioner. The petitioner is permitted to raise all their objections in the Section 47A(1) proceedings in the manner known to them under law. Any decision taken by the respondents on the petitioner’s request for release of the Sale Deed, which is the subject matter of this writ petition, shall be communicated by the respondents in writing to the petitioner. No costs.

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