Advocates:
['M/S T HEMALATHA', '', 'S MANIVEL', 'SPL G P']

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 16.12.2021

CORAM

THE HONOURABLE MR. JUSTICE G.K.ILANTHIRAIYAN

W.P.NO.13194 OF 2013

AND

M.P.NOS.1 AND 2 OF 2013

S.J.Sathish Kumaran

... Petitioner

vs.

The Inspector General of Registration

Office of the Inspector General of Registration

No.100, Santhome High Road,

Chennai – 600 028.

... Respondent

Prayer:

Writ Petition is filed under Article 226 of the Constitution

of India praying to issue a Writ of Certiorarified Mandamus,

calling for the records of the Respondent in his proceedings

dated 05.10.2012, bearing reference number 3691/C2/2010,

pertaining to the disposal of the representation given by the

Petitioner on 25.01.2010 for refund of excess stamp duty and

registration fee of Rs.25,32,928/- (Rupees Twenty five lakh

thirty two thousand nine hundred and twenty eight only) paid for

the document registered as number 5179 of 2009 before the Sub-

Registrar of Vadavalli and consequently quash the order of the

Respondent directing a refund of a sum of Rs.18,71,903/- (Rupees

Eighteen lakh seventy one thousand nine hundred and three only)

to the Petitioner herein.

For Petitioner : Mr.C.P.Hem Kumar

for Ms.T.Hemalatha

For Respondent : Mr.Yogesh Kannadasan

Special Government Pleader

https://hcservices.ecourts.gov.in/hcservices/

ORDER

This writ petition has been filed to issue a Writ of

Certiorarified Mandamus, calling for the records of the

respondent in his proceedings dated 05.10.2012, bearing

reference number 3691/C2/2010, pertaining to the disposal of the

representation given by the petitioner on 25.01.2010 for refund

of excess stamp duty and registration fee of Rs.25,32,928/-

(Rupees Twenty five lakh thirty two thousand nine hundred and

twenty eight only) paid for the document registered as number

5179 of 2009 before the Sub-Registrar of Vadavalli and

consequently quash the order of the respondent directing a

refund of a sum of Rs.18,71,903/- (Rupees Eighteen lakh seventy

one thousand nine hundred and three only) to the Petitioner

herein.

2. The case of the petitioner is that the petitioner along

with his father, grandfather and brother constituted a

Partnership Firm in the name and style of 'M/s Sri Investments'.

The property comprised in S.F.No.54/1A1 ad-measuring to an

extent of 1 acre was purchased in the name of the said

Partnership Firm by the sale deed dated 09.03.2009 registered

vide Document No.791 of 2009. Thereafter, by a Deed of

Dissolution of Partnership dated 18.09.2009 the Partnership Firm

was dissolved and agreed to partition the property purchased by

the Partnership Firm. Accordingly, the Partition Deed was

entered into between them and in respect of one share of the

subject property was allotted to the petitioner's father and

other share was allotted to the petitioner, his brother and

their grandfather. The said Partition Deed was presented for

registration with the Sub-Registrar, Vadavalli, on payment of

stamp duty as prescribed under Schedule-I, Article 46-B(ii) of

the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act'

for short) viz., a sum of Rs.10,000/- for each share of the

property. However, it was kept pending as Pending Document No.95

of 2009 on the file of the Sub-Registrar, Vadavalli and made

reference to the District Registrar, Coimbatore, seeking his

assistance to adjudicate/access the stamp duty on the said

Partition Deed.

3. In the meanwhile, the petitioner filed writ petition in

W.P.No.25397 of 2009 before this Court for a direction,

directing the Sub-Registrar, Vadavalli to register the partition

deed dated 27.10.2009 bearing Pending Document No.95 of 2009 and

release the same to the petitioner. By an order dated 23.12.2009

this Court directed the Sub-Registrar, Vadavalli to register and

release the same on payment of stamp duty