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Judgment
D. Hariparanthaman, J.—The Petitioner purchased some property by way of a sale deed, dated 14.09.2007 executed by the District Munsif Court, Musiri (Document No. 2167/07). The registration of sale deed took place in the second Respondent office. The second Respondent made a reference u/s 47(A)(2) of the Indian Stamp Act to the first Respondent. The first Respondent passed the impugned order stating that the market value of the property is Rs. 2,17,000/-, while the stamp duty was paid only for Rs. 75,000/-. Therefore, the Petitioner was asked to pay the balance stamp duty of Rs. 20,040/-. The Petitioner has filed the writ petition to quash the afore-said order of the first Respondent.
Many contention are raised, however, the learned Counsel for the Petitioner has confined his submission that the impugned order was passed in violation of Section 47-A(2) of the Indian Stamp Act as no opportunity was given to the Petitioner before passing the impugned order.
A perusal of the impugned order itself reveals that no opportunity was given to the Petitioner and the first Respondent straight away passed the impugned order without hearing the Petitioner.
Section 47-A(2) of the Indian Stamp Act extracted hereunder:
On receipt of a reference under Sub-section (1), the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the market value of the property which is the subject matter of any instrument of, conveyance, dissolution of partnership, exchange of property, gift, partition, release or settlement and the duty payable thereon within a period of ninety days from the date of receipt of such reference. The difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty.
I am of the view that the impugned order is volatile of principles of natural justice and also the provisions of Section 47-A(2) of the Indian Stamp Act. Therefore, the writ petition is disposed of with the following directions;
i) The impugned order is set aside and the matter is remanded back to the first Respondent to pass appropriate orders, within a period of two months, in accordance with law, after hearing the Petitioner and the Petitioner is also at liberty to set-forth her views including the judgment that has been cited before this Court.
ii) The Respondents shall return the Document in question, within a period of two weeks from the date of receipt of a copy of this order with an endorsement stating that the reference u/s 47(A)(1) is pending.
iii) The Respondents shall also make necessary entries in the registers showing the pendency of the proceedings u/s 47(A)(1) so as to reflect the same in the encumbrance certificate in the interest of purchasers.
iv)Pending the final order to be passed u/s 47(A)(1), there shall be a charge over the property in favor of the Government as per Section 47(A)(4) of the Act.
v) After completion of the entire proceedings u/s 47(A) (1) including the appellate remedy available under the same, the Petitioner shall pay the amount which would be arrived at ultimately and after such payment on production of the original sale deed, the Respondent shall make necessary endorsements stating that the entire amount due as per Section 47(A) has been paid and there is no amount due under the Indian Stamps Act.
Consequently, connected Miscellaneous petitions are closed. No costs.