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2007 DIGILAW 1163 (MAD)

K. Ethirajulu v. The Government of Tamil Nadu rep by Special Secretary to Government – Commercial Taxes, Chennai & Others

2007-04-02

M.JAICHANDREN

body2007
Judgment :- The Writ Petition has been filed praying for the issuance of a Writ of Mandamus, forbearing the third respondent from demanding additional stamp duty for the document of sale, dated 04.06.1999, bearing Registration No.2464/ 1999, executed by Tamil Nadu Police Housing Corporation Limited in favour of the petitioner and further, direct the respondents to deliver the Sale Deed, dated 04.06.1999, registered as document No.2464/1999, to the petitioner. 2. Heard the learned counsel for the petitioner as well as for the respondents. 3. The learned counsels appearing on behalf of the petitioner as well as the respondents have submitted that the issues involved in the present writ petition are covered by the decisions of this Court in W.P.Nos.31589 of 2002, reported in 2003-1-L.W.562, W.P.No.28557 to 28564 of 2003, W.P.No.2351 of 2006 and W.P.No.46536 of 2006. 4. It is also submitted that this Court has passed orders in the above mentioned writ petitions in view of the decision of the Supreme Court in STATE OF RAJASTHAN AND OTHERS V. BASANT NAHATA, reported in (2005 (4) CTC 606), wherein it was held that Section 22-A of the Registration Act, introducing the provision for Prohibition of Registration of documents opposed to public policy, to be unconstitutional and invalid. Following the decision of the Supreme Court, this Court had also passed orders in W.A.No.1923 of 2005 and W.P.No.7237 of 2006. In view of the above orders, the writ petition is allowed and the respondents are directed to release the Sale Deed, within a period of two weeks from the date of receipt of a copy of this order, without demanding any additional stamp duty. With the above directions, the Writ Petition is disposed of. No costs.