M/S.JUBILEE PLOT & HOUSING PVT.LTD. Vs. THE JOINT SUB REGISTRAR NO.2 CHENGALPET
LAWS(MAD)-2019-2-94
HIGH COURT OF MADRAS
Decided on February 26,2019

M/S.Jubilee Plot And Housing Pvt.Ltd. Appellant
VERSUS
The Joint Sub Registrar No.2 Chengalpet Respondents

JUDGEMENT

K.RAVICHANDRABAABUM,J. - (1.) Both these writ petitions are filed challenging the order of the respondent calling upon the respective petitioner to pay the deficit stamp duty and registration charges in respect of the subject matter document. The subject matter document in W.P.No.21976/2018 is a sale deed dated 03.05.2007 registered as document No.9373/2007 before the respondent. The subject matter document in W.P.No.21977/2018 is again a sale deed dated 18.10.2007 registered as document No.13071/2007 before the respondent. The impugned demand was issued by the respondent on 28.12.2011 in both the matters.
(2.) The points raised before this Court against the impugned demand is that the same was issued by the respondent without having competency or jurisdiction and that the authorities failed to follow the procedure contemplated either under Section 33-A or Section 47-A of the Indian Stamp Act, 1899, before issuing this demand.
(3.) Two individual counter affidavits are filed in both the writ petitions wherein it is admitted that no action was taken under section 47A(3) of the Indian Stamp Act.;


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