Mrs. Anitha Ranga vs The Inspector General of Registration

P. Jyothimani, J.—Mr. Balasubramanian, learned Special Government Pleader takes notice. Heard both.

The writ petition is directed against the show cause notice issued by the Respondent, being the Appellate Authority, while performing his

functions u/s 47A(5) of the Indian Stamp Act, 1899. Under the impugned show cause notice, the Appellate Authority sought to refix the value of

the property for the purpose of stamp duty at the rate of Rs. 11,000/-per cent and it is with that proposal, he has sent the impugned show cause

notice directing the Petitioner to submit her explanation.

The impugned show cause notice is challenged mainly on the ground that u/s 47A(5) of the said Act, when the Petitioner has filed an appeal

against the order of the Collector of Stamps, the Appellate Authority has no right to refix the value. Learned Counsel for the Petitioner would also

rely upon a decision of this Court in the case of Asmathullah Khan v. The Chief Controlling Revenue Authority cum Inspector General of

Registration reported in 2010 (6) CTC 567 to contend that the Appellate Authority cannot refix the valuation and in such event, the matter has to

be remitted back to the Collector of Stamps.

On a perusal of the said Judgment, it is clear that it deals with the case where there is a difference between the market value and guideline value

and it is in those circumstances, a reliance has been placed on the judgment in the case of R. Sai Bharathi Vs. J. Jayalalitha and Others, . In my

considered opinion, this Court has not considered about the powers of the Appellate Authority in revising the value. Even otherwise, u/s 47A(6) of

the said Act, which is as follows:

The Chief Controlling Revenue Authority may, suo motu, call for and examine an order passed under Sub-section (2) or Sub-section (3) and if

such order is prejudicial to the interests of the revenue, he may make such injury or cause such injury to be made and, subject to the provisions of

the Act, may initiate proceedings to revise, modify or set aside such order and may pass such order thereon as he thinks fit.

the Chief Controlling Revenue Authority, who is the Appellate Authority, even under his suo motu power, has a right to revise or modify or set

aside the order of the Collector of Stamps, which includes modification of the valuation also.

Be that as it may, now that what is impugned is only a show cause notice issued by the Respondent proposing to increase the value, it is open to

the Petitioner to make his objection including the objections raised by the Petitioner in this writ petition to the effect that the Respondent has no

jurisdiction to refix the value and in the event of such decision, the matter may be referred back to the Collector of Stamps.

In such view of the matter, giving liberty to the Petitioner to make a detailed objection to the impugned show cause notice dated 2.12.2010

including the objections, which are stated above, the writ petition is dismissed. No costs. Consequently, the above MP is also dismissed. The

Petitioner shall submit her objections within two weeks from the date of receipt of a copy of this order. If such objections are filed, the Respondent

shall consider the matter on merits and pass appropriate orders in accordance with law within eight weeks thereafter.