Judgment :- 1. The petitioner prays for issuance of a writ in the nature of Certiorari for quashing the order No.3431/N3/2012 dated 30.01.2012 with the consequential relief in the nature of Mandamus, to direct the respondents to accept the offer of petitioner to remit two third of the difference of stamp duty chargeable on the value of the property as proposed by the Registering Officer and the stamp duty already paid. 2. The petitioner along with his son jointly purchased the property bearing Door No.37, Thiru-vi-ka Road, Villupuram, vide sale deed dated 07.04.2003, registered as Doc. No.625/2003. The Registering Authority impounded the document, being under value for making a reference under Section 47(A) of the Indian Stamp Act, therefore, was not returned to petitioner. 3. The petitioner field W.P.No.19218 of 2011 for issuance of a writ in the nature of Mandamus, directing the respondents to return the document, duly registered, on the ground that the Registering Authority had no jurisdiction to retain the document after registration. 4. The writ petition was allowed. The Registering Authority was directed to hand over the document to petitioner after making an endorsement, that the document was subject to adjudication of stamp duty under the Stamp Act. 5. It was during the pendency of adjudication, that the Government of Tamil Nadu issued a notification No.II(2)/CTR/437(d)/2011 in exercise of powers conferred under Clause(a) of Sub-Section (1) of Section 9 of the Indian Stamp Act, 1899 to remit one third of the difference of stamp duty between the duty already paid and the one chargeable on the value of the properties (both for land and buildings including chargeable assets). 6. The petitioner approached the respondents to pay two third of the difference of the Stamp Duty under the scheme. However, his request stands declined vide impugned order on the ground that the notification issued by the State Government was applicable only to the pending appeals and not to other cases like that of petitioner. 7. The notification issued by the State Government in exercise of powers under the Indian Stamp Act reads as under: No.II(2)/CTR/437(d)/2011. However, his request stands declined vide impugned order on the ground that the notification issued by the State Government was applicable only to the pending appeals and not to other cases like that of petitioner. 7. The notification issued by the State Government in exercise of powers under the Indian Stamp Act reads as under: No.II(2)/CTR/437(d)/2011. In exercise of the powers conferred by clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899 (Central Act II of 1899), the Governor of Tamil Nadu hereby remits one-third of the difference of stamp duty between the duty already paid and what is chargeable on the value of the properties (both for land and buildings including chargeable assets) as proposed by the registering officer with reference to the Guideline Register referred to in sub-rule (4) of rule 3 of the Tamil Nadu Stamp (Prevention of Under-valuation of Instruments) Rules, 1968 and teh Schedule of Rates prescribed by the Public Works Department- i. in respect of instruments which have been referred to under sub-section (1) of Section 47-A of the said Act and are pending with the Collector for determination of market value as on the 31st July 2011; ii. on the instruments on which Suo Motu action has been taken by the Collector under sub-section (3) of the said Section 47-A of the said Act and are pending with him as on the 31st July 2011; iii. on the instruments in respect of which appeals have been preferred to the Chief Controlling Revenue Authority under sub-section (5) of the said Section 47-A of the said Act and are pending with him as on the 31st July 2011; iv. on the instruments on which Suo Motu action has been taken by the Chief Controlling Revenue Authority under sub-section (6) of the said Section 47-A of the said Act and are pending with him as on the 31st July 2011; V. on the instruments in respect of which appeals have been preferred to the High Court under sub-section (10) of the said Section 47-A of the sad Act and are pending in the High Court as on the 31st July 2011; vi. on the instruments referred to in sub-section (4) of Section 19-B of the said Act, which are pending with the Collector as on the 31st July 2011; and vii. on the instruments referred to in sub-section (4) of Section 19-B of the said Act, which are pending with the Collector as on the 31st July 2011; and vii. in respect of instruments registered and pending with the registering officer as on the 31st July 2011 for referring the same to the Collector under sub-sections (1) and (3) of Section 47-A or under sub-section (4) of Section 19-B of the said Act for determination of market value. 2. The above remission will be in force for three months only from the date of this Notification. SUNIL PALIWAL, Secretary to Government" 8. The reading of the notification shows, that the stand of the respondents cannot be sustained. The notification covers all the cases pending adjudication under Stamp Act, i.e. under Section 47(A) as also those pending in appeal. The impugned order, being outcome of the misreading of notification, therefore, cannot be sustained in law. 9. Consequently, this writ petition is allowed. The impugned order is set aside. The respondents are directed to accept the offer made by the petitioner for payment of two third of difference of stamp duty, and on receipt thereof, delete the endorsement from the document of petitioner, by showing it to be validly registered. 10. No costs.