JUDGMENT

As per the G.O.(P) No.149/2012 dated 22.8.2012, the Government have fixed the ceiling limit to the rate of registration fees payable under the Registration Act to 1% of the value or Rs.25,000/-, whichever is less, on documents of gift, settlement, partition and release deed executed among the family members. Later, the Government, as per the G.O.(P) No.172/2014 dated 8.10.2014, have removed the upper cap of the registration fees of the above documents without any increase in the rate. Thereupon, on 22.1.2016, the Government have decided to reinstate the upper cap of Rs.25,000/- towards W.P.(C)Nos.21439, 21449 2 registration fees of the documents in the nature referred to above. The petitioners in these cases have executed gift deeds in favour of their family members during March, 2016. Their case is that though the documents have been registered after 22.1.2016, they have been directed to pay the amount in excess of Rs.25,000/- towards registration fee and since they wanted the documents to be registered then and there, they had no other option but to pay the excess registration fee. The petitioners have, therefore, preferred applications for refund of the excess registrati