Court : Chennai Madurai
..... the case of the petitioner in short is that three sale deeds presented for registration before the second respondent by paying the required stamp duty, were not returned after registration and on the other hand, a proceedings under section 47(a) of the indian stamp act, 1899, was initiated and orders came to be passed by the first respondent, which are impugned in these writ petitions, fixing the deficit stamp duty payable by the petitioner and demanding the same, without issuing any notice ..... she is aggrieved against the individual order passed by the first respondent fixing the deficit stamp duty and demanding such payment from the petitioner under section 47(a) of the indian stamp act, 1899. 2. ..... the learned counsel appearing for the petitioner further contended that even pending proceedings under section 47(a) of the indian stamp act, the registering authority cannot retain the document and on the other hand, he has to return the sale deeds to the petitioner, however, by making an endorsement with regard to the pendency of the proceedings under section 47(a) of the indian stamp act. ..... accordingly, these writ petitions are allowed and the impugned orders are set aside and the matter is remitted back to the first respondent for passing fresh orders on merits and in accordance with law, after giving due opportunity of hearing to the petitioner. .....
Tag this Judgment!Court : Chennai Madurai
..... it was held that the value of the property has to be calculated as eight shares and the value of three shares out of eight shares has to be calculated for the purpose of levying stamp duty under section 55-d of the indian stamp act, 1899. ..... contra, learned additional government pleader submitted that at the time of audit, the district registrar of the registration department, palani had directed the assistant executive engineer, madurai to value the properties for proper registration since the subject document is a release deed under section 55-c of the indian stamp act, 1899. ..... against the same, the petitioner had preferred an appeal under section 56(1) of the indian stamp act, 1899 before the first respondent. ..... section 55.d(ii) of the indian stamp act, 1899 deals with the release of right in favour of a partner, when such release is between the partners who are not ..... theory entitled to enjoy the entire property in part and whole.a document by which one co-owner purports to abandon or relinquish his claim to the share to which he would be entitled,would be in the nature of a release within the article 44 of the stamp act.in such a case there need be no conveyance as such by the co-owner in favour of the other co-owners.a document under which a hindu co-parcener purports to give up his rights to the family property in favour of remaining co-parceners would not ..... the said appeal was partly allowed on 10.05.2013 by setting aside the proceedings of the second ..... writ petition stands allowed .....
Tag this Judgment!Court : Chennai Madurai
..... ) challenging the notice issued by the special deputy collector (stamps), virudhunagar, the second respondent herein, dated 25.11.2013 directing the petitioner to appear before him for enquiry pertaining to the proceedings for deficit stamp duty under section 47-a of the indian stamp act, 1899, the present writ petition has been filed. 2. ..... however, if the purchaser is opted to register the sale certificate then the provisions of indian stamp act, 1899 will come into play and stamp duty to be collected on the sale certificate under article 18 read with 23 of the stamps act and the provisions of section 47-a of the indian stamp act cannot be invoked in the matter of sale certificate issued on the auction sale. 9. ..... per contra, learned government advocate appearing for the respondents submitted that the market value of the property is more than the amount mentioned in the sale certificate and therefore, the petitioner is required to pay additional amount of rs.2,66,131/- towards deficit stamp duty and therefore, the second respondent has rightly issued notice invoking section 47-a of the indian stamp act, 1899. 6. ..... he would further contend that the power conferred under section 47-a of the indian stamp act, 1899 can be invoked only when the respondents have reason to believe that the market value of the property has not been truly set forth with a view to evade payment of proper stamp duty and thereby cause loss to the revenue. ..... . the writ petition is accordingly allowed .....
Tag this Judgment!Court : Chennai Madurai
..... that rule 7(1), if read as a whole, then it would become very clear that the time limit has been introduced for the purpose of collecting the difference in the amount of stamp duty at the earliest and rule 7(3) also states that the difference will have to be paid within a period of two months from the date of the final order passed under sub section (2) or sub section (3) to section 47-a of the indian stamp act, 1899 and therefore held that it is only directory and not mandatory. ..... the impugned order is only a communication informing the respondents about the proceedings of the second appellant with regard to market value of the property as well as payment of deficit stamp duty and registration charges and prayed for allowing the writ appeal. 11. ..... the learned judge correctly applied the ratio in the judgments referred to above and allowed the writ petition and prayed for dismissal of the writ appeal. 15. ..... during the pendency of the writ appeal, applications for amendment of prayer and to receive the additional grounds in the writ petition have been filed and the same were allowed by this court, by order dated 15.11.2016. 10. ..... the inspector general of registration], the learned judge vide order dated 29.04.2016 allowed the writ petition. 8. .....
Tag this Judgment!Court : Chennai Madurai
..... is filed challenging the order of the first respondent dated 15.04.2016 rejecting the appeal filed by the petitioner under section 47a(5) of the indian stamp act, on the ground that the same was filed beyond the period of limitation. 2. ..... if the first respondent is satisfied with the reasons and chooses to allow the application filed under section 5 of the limitation act, he will decide the appeal on its own merits and in accordance with law, within a period ..... the learned counsel appearing for the petitioner contended that the first respondent ought to have considered the application under section 5 of the limitation act and excised his power to decide such application, instead of rejecting the appeal as ..... (prayer: writ petition filed under article 226 of the constitution of india to issue a writ of certiorari to call for the records of the 1st respondent relating to the impugned order dated 15.04.2016 in no.57611/n3/2015 and consequential proceedings issued by the 2nd respondent in pa.mu.tha.no.722/2010 dated 20.01.2015 ..... that arises for consideration is as to whether the first respondent is bound to consider such application filed under section 5 of the limitation act. ..... petitioner had presented a sale deed before the third respondent for registration and the same was registered as document no.710 ..... per contra, the learned special government pleader appearing for the respondents contended that the first respondent has rightly rejected the appeal as the same was filed beyond the period .....
Tag this Judgment!Court : Chennai Madurai
..... added further, the learned counsel for the petitioner projects an argument that the procedure to be followed in terms of section 47-b of the indian stamp act, 1899, is that the ambit of section 47-a of the act should be adopted for the purpose of determination of the question, relating to the rectification deed dated 17.11.2011. ..... advancing his arguments, the learned counsel for the petitioner contends that in terms of section 47-a of the indian stamp act, 1899, the collector cannot determine any amount either transitorily or finally and such determination is only to be made, as per ingredients of section 47-a of the act itself. 9. ..... therefore, the issue of applicability of section 47-b of the indian stamp act, 1899 and paying of deficit stamp duty does not arise on any score, as opined by this court. 26. ..... it is to be noted that the object of section 47-a of the indian stamp act, 1899 is to neutralise the effect of under valuation of the immovable property conveyed by means of a registered document of sale, or exchange, or gift, or partition or settlement. ..... , as mentioned supra and also this court taking note of the entire facts and circumstances of the present case in a conspectus fashion, comes to an irresistible conclusion that in the instant case, in-reality no proceedings are initiated in terms of section 47-a of the indian stamp act, 1899. ..... in fine, the writ petition is allowed leaving the parties to bear their own costs. .....
Tag this Judgment!Court : Chennai Madurai
..... arrangement which is not stamped and not registered, cannot be looked into for any purpose, in view of the specific bar in section 35 of the indian stamp act. ..... family arrangement which is not stamped and not registered cannot be looked into for any purpose in view of the specific bar in section 35 of the indian stamp act. 18. ..... settled law that if the family arrangement is reduced to writing and it purports to create, declare, assign, limit or extinguish any right, title or interest of any immovable property, it must be properly stamped and duly registered as per the indian stamp act and indian registration act. ..... if the family arrangement is reduced to writing and it purports to create, declare, assign, limit or extinguish any right, title or interest of any immovable property, it must be properly stamped and duly registered as per the indian stamp act and indian registration act. ..... section 35 of the stamp act has already been ..... would further submit that the suit is not maintainable as per section 34 of specific relief act and hence, prayed for setting aside the judgment and decree of both the courts below ..... various rulings, which we have already referred, interpreted the section to mean that if a family arrangement which is compulsorily registerable is not stamped, then the same cannot be looked into for any purpose including for collateral purposes. 41. ..... the suit itself is not maintainable under section 34 of specific relief act, without seeking remedy for recovery of possession. .....
Tag this Judgment!Court : Chennai Madurai
..... deceased person does not fall within ''release among co-parcenors' and classified the same as ''release between non-family members'' and hence, attracts the stamp duty of 8% of value of the property and 1% of registration fees, as per the schedule i in section 58(a) of the indian stamp act, 1899. 6. ..... the petitioner is resorted to the remedy of going before the first respondent and has projected an appeal in regard to her claim of excess stamp duty and fees collected for registering the document no.323/16, then, this court is of the considered view that the said remedy granted under the law is to ..... the document to be registered at the earliest point of time, she paid the deficit stamp duty as demanded by them through two demand drafts, dated 11.01.2016 and 12.01.2016 for a sum of rs.1,75,500/- and rs.21,000/- respectively and made a request to the respondents 2 and 3 to register the release deed without prejudice to her right to appeal before the appellate forums for refund, if it later found as excess. 8. the grievance of the petitioner ..... of india, praying this court to issue a writ of certiorarified mandamus calling for the records of the impugned proceedings of the second respondent vide i.no.4/aa1/2015, dated 31.12.2015 and to quash the same and further to direct the third respondent to refund the excess stamp duty and registration fees of rs.1,96,500/- collected from the petitioner for the registration of document no.323 of 2016 at chokkikulam sub-registrar's office, .....
Tag this Judgment!Court : Chennai Madurai
..... deed along with original challan, necessary endorsements are directed to be entered into /made by the second respondent by mentioning to the effect that the entire amount due under section 47(a) of the indian stamp act, 1899 was paid and there is no amount due under the indian stamp act. ..... the petitioner has preferred the present writ petition praying for passing of an order by this court in directing the second respondent/the special deputy collector(stamps), collectorate, tirunelveli to accept the sum of rs.36,24,640/- being claimed by them as deficient stamp duty with respect to the instrument namely sale deed document bearing registration no.2200/1999 registered on 16.11.1999 registered with the third respondent from the ..... principal and a sum of rs.21,75,999/- towards interest(as informed by the learned counsel for the petitioner) aggregating in all, is to pay a sum of rs.58,02,639/- (and the interest as stated supra calculated till 31.8.2016), this court, directs the petitioner to pay a sum of rs.58,02,639/- as per calculation memo(furnished by the second respondent) on or before 31.8.2016 towards deficit stamp duty(under head of account of dp code 0030-02-103-ab.0008) with interest( ..... interest at 6% per annum as per rr act interest for one monthrs.36,26,640x6%-100= rs.2,17,598.40(or)rs.2,17,599/- rs.18,133.20(or)rs.18,134/- interestgrace period first two months from 24.7.2006 to 23.9.2006no interestfrom 24.09.2006 to 31.12.2006(4 months x rs.18,134/-)rs.72,536/-2007 2008 2009 .....
Tag this Judgment!Court : Chennai Madurai
..... to the third respondent, the document namely, the release deed is to be construed as a conveyance deed and therefore, the stamp duty under section 23 of the indian stamp act, 1899 is to be paid by the petitioner. ..... the third respondent had issued him a notice, dated 5.5.2016 raising certain legal questions and asked him to pay the stamp duty, as if it is a conveyance deed under section 23 of the indian stamp act, 1899. ..... : writ petition filed under article 226 of the constitution of india, praying this court to issue a writ of mandamus directing the third respondent to consider the petitioner's representation dated 10.5.2016 for the notice given on 5.5.2016 by the third respondent with regard to the registration of release deed, dated 10.3.2016 and to pass orders within the time frame specified by this court.) ..... connection, the petitioner takes a stand that the 'release' is by the petitioner's wife and among the family members and he did not pay a higher rate of stamp duty as a conveyance and in fact, the third respondent cannot question about the title of the petitioner in regard to the properties in question. ..... considering the fact that the petitioner's reply/explanation, dated 10.5.2016(for the notice, dated 5.5.2016 issued by the third respondent) is pending before the third respondent and till date, the matter is pending without any disposal or progress in the subject-matter in issue, at this stage ..... of both sides, the main writ petition itself is taken up for final disposal. 3. .....
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