IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 26-11-2007 CORAM: THE HONOURABLE MR.JUSTICE P.JYOTHIMANI W.P.No.35034 of 2007 M/s.Cottage Industries Exposition Limited, No.118, Nungambakkam High Road, Chennai 600 034, Rep. by its Financial Manager, Mr.Farooq Ahmed Quazi. . . Petitioner Vs. 1.The Chief Controlling Revenue Authority, (Inspector General of Registrations) No.20, Santhome High Road, Chennai 600 004. 2.The District Revenue Officer (Stamps) Collectorate, Singaravelar Maligai, Rajaji Salai, Chennai 600 001. 3.The Sub Registrar, Anna Nagar, Chennai 600 040. . . Respondents The writ petition filed under Article 226 of the Constitution of India to issue a writ of Mandamus directing the first respondent to transfer the records in Appeal No.18573/N1/03, to the third respondent and direct the third respondent to declare that the petitioner is entitled to the benefits of the Samadhan Scheme under G.O.Ms.No.95/2007 dated 23.04.2007 and G.O.Ms.No.142/2007 dated 30.07.2007 and consequently to release the document No.350/2002 to the petitioner on compliance of the requirements of the Government Orders. For Petitioner : Mrs.Meera Gupta for M/s.Surana & Surana For Respondents : Mr.K.Balu AGP https://hcservices.ecourts.gov.in/hcservices/ ORDER Heard the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader who has taken notice on behalf of the respondents. 2. It is the case of the petitioner that the property located at Plot No.1429, 17th Main Road, Anna Nagar, Chennai originally belonged to one Mrs.Gokila Ramakrishnan under whom the petitioner was a lessee from 1987 onwards. Subsequently, an agreement of sale was entered on 22.03.1995 between Mrs.Gokila Ramakrishnan and Cottage Industries Exposition Limited, the petitioner herein fixing the sale consideration at Rs.26,50,000/-. A sum of Rs.10,00,000/- was paid as an advance and the balance sum of Rs.16,50,000/- has to be paid at the time of execution of the sale deed. 3. Since the amount is more than Rs.10,00,000/- it requires no objection certificate from the Income Tax department. When the petitioner as well as their vendor approached the Income Tax department, the department found fault with the sale consideration as agreed between the parties as much lower than the market value and an order was passed under Section 269 UD(1) of the Income Tax Act. Against which, the petitioner has filed W.P.No.9062 of 1995. The said writ petition was partly allowed upholding the pre-emptive vesting of the said property in the Central Government with effect from the date of the order i.e. on 26.06.1995. However, in respect of the portion of the order directing delivery of possession of the property and consequential action of taking forcible possession was quashed. 4. By invoking Section 269 UE(2), the department directed the petitioner and its vendor to deliver vacant possession of the property. Against which, the petitioner has moved another writ petition in W.P.No.15711 of 1995 to quash the impugned direction and also for a direction that the petitioner is entitled to continue in possession. The vendor of the petitioner also filed a writ petition in W.P.No.2258 of 1996 questioning the action of the Income Tax department initiating under Section 269 UH(1) of the Income Tax Act. Writ Appeals were filed in respect of the portion regarding pre emptive vesting of the said property in W.A.Nos.107 of 1996 and 1347 of 1995. Writ Petition and Writ Appeals were heard together and a common judgment was passed on 12.12.2000 directing the appropriate authority to issue direction in terms of Section 269 UH(2) of Income Tax Act. Pursuant to the said direction of the Division Bench, the appropriate authorities issued "no objection certificate" permitting the vendor to sell the property in question to the petitioner for a sale consideration of Rs.26,50,000/-. Subsequently, the sale deed came to be registered on 04.02.2002 as Document No.350 of 2002 in https://hcservices.ecourts.gov.in/hcservices/ the office of the Sub Registrar, Anna Nagar, namely the third respondent herein subject to Section 47(A) Reference. The matter was referred to Stamp Collector under Section 47(A)(1)Stamp Act. The second respondent, who is the authority to decide the valuation after hearing the objections of either parties, by order dated 13.02.2003, fixed the value of the property at Rs.97,67,232/- and after deducting the stamp duty already paid, the Stamp Collector directed the petitioner herein to pay a sum of Rs.9,25,249/- being the deficit stamp duty. It was as against the order of the second respondent, the petitioner has preferred an appeal to the first respondent under Section 47(A)(10) of the Stamp Act and the said appeal was numbered as No.18573/NI/03. 5. According to the petitioner, the first respondent heard the objections raised by the petitioner on various grounds. Against the order of the District Revenue Officer, namely the second respondent, appeal was heard as early as 2004 and according to the petitioner, the first respondent, the appellate authority, has not passed any order till date. In these circumstances, the petitioner has filed the present writ petition for a direction against the first respondent to transfer the records in Appeal No.18573/N1/03 to the third respondent and direct the third respondent to declare that the petitioner is entitled to the benefits of the Samadhan Scheme under G.O.Ms.No.95/2007 dated 23.04.2007 and G.O.Ms.No.142/2007 dated 30.07.2007 and consequently to release the document No.350/2002 to the petitioner on compliance of the requirements of the Government Orders. 6.Mr.K.Balu, Additional Government Pleader, submits that based on the appeal filed by the petitioner dated 16.04.2003 which is a statutory appeal filed under Section 47(A)(10) of the Stamp Act, the first respondent has passed an order dated 02.03.2004 in No.18573/N1/03. Further the petitioner has categorically stated in the affidavit filed in support of the petition that no such order has been passed and no such order has been communicated to the petitioner by the first respondent, even though it is admitted that in the year 2004 itself an enquiry was conducted. 7. Section 47(A)(10)of the Indian Stamp Act, 1899 reads as follows; "Any person aggrieved by an order of the authority prescribed under sub-section (5) or the Chief Controlling Revenue Authority under sub- section (6) may, within such time and in such manner, as may be prescribed by rules made under this Act, appeal to the High Court. Explanation;- For the purpose of this Act, market value of any property shall be estimated to be the price which, in the opinion of the https://hcservices.ecourts.gov.in/hcservices/ Collector or the Chief Controlling Revenue Authority or the High Court, as the case may be, such property would have fetched or would fetch, if sold in the open market on the date of execution of the instrument of conveyance, exchange, gift, release of benami right or settlement." The Rules under Section (9)(5)(a) of the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules provides appeal against the order of the authority passed under Section 47-A (10) of the Act and that appeal has to be filed within a period of two months from the date of final order passed by the authority. 8. The said rule provides various procedures to be followed for the purpose of filing an appeal and Rule 10 provides the procedure for disposal of the said appeal by the High Court. Even though the learned Additional Government Pleader is able to produce the order of the first respondent dated 02.03.2004, there is no evidence to show that the said order has been communicated by the first respondent to the petitioner especially in the light of the categorical stand taken by the petitioner in the affidavit filed in support of this petition that no such appellate authorities order has been communicated to the petitioner. In view of the same, the learned Additional Government Pleader would fairly submit that the first respondent would communicate the appeal order dated 02.03.2004 to the petitioner within the specified time and thereafter the petitioner may be directed to approach the appellate authority as per the provision of the Stamp Act especially 47(A)(10) of the Act. In view of the same, the writ petition is disposed of with a direction to the first respondent to communicate the order of the first respondent dated 02.03.2004 passed in No.18573/N1/03 under Section 47(A)(5) of the Indian Stamp Act to the petitioner within a period of two weeks from the date of receipt of a copy of this order. Thereafter, the petitioner is entitled to file an appeal as contemplated under Section 47(A)(10) of the Indian Stamp Act within the time stipulated by the Rules. No costs. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar https://hcservices.ecourts.gov.in/hcservices/ jikr To 1.The Chief Controlling Revenue Authority, (Inspector General of Registrations) No.20, Santhome High Road, Chennai 600 004. 2.The District Revenue Officer (Stamps) Collectorate, Singaravelar Maligai, Rajaji Salai, Chennai 600 001. 3.The Sub Registrar, Anna Nagar, Chennai 600 040. +1cc to M/s.Surana & Surana, Advocates Sr 69962 BK (CO) km/3.12. W.P.No.35034 of 2007 https://hcservices.ecourts.gov.in/hcservices/