G. Amirthalingam vs The Special Deputy Collector (Stamps) and The Joint Sub Registrar No. 1

Learned Counsel appearing for the Petitioner submits that the Petitioner has presented a document dated 18.12.2008 executed by the 1st Additional subordinate Judge, Cuddalore, which was registered as document No. 771/2009 before the 2nd Respondent/Joint Sub Registrar No. 1, Cuddalore - 1. Though the 2nd Respondent is bound to register the document by accepting the market value mentioned in the document presented for registration, after receiving the document, he has registered the document on 16.03.2009, but refused to return the same. When the 2nd Respondent has refused to return the document, he has also demanded the payment of additional stamp duty. Challenging the demand made by the 2nd Respondent, the Petitioner has filed the present writ petition.

During the pendency of the writ petition, Form-I came to be issued u/s 47(A) of the Stamp Act. It is settled law that the Joint Sub-Registrar, before whom, the document was presented for registration, has to accept for registering the document on the basis of the value mentioned in the document. If for any reason, if he has got any doubt on the market value, it is open to him to refer the matter u/s 47(A) to the Special Deputy Collector (Stamps), 3 Cuddalore, without doing that, he cannot refuse to return the document. Therefore, in the case on hand, admittedly, after presentation of the document by the Petitioner, the same was also registered on 16.03.2009, subsequently, he has also referred the document for further enquiry to determine the market value by the 1st Respondent by exercising power u/s 47(A) of the Stamp Act. Therefore, the 2nd Respondent is directed to return the document, which came to be registered on 16.03.2009, with usual condition on the backside of the sale deed.

The present writ petition is disposed of with the above direction. No Costs.