Research › Search › Judgment

Madras High Court · body

2026 DAILYLAW 52183 (MAD)

G.Gnanakumar v. The Special Deputy Collector (Stamps)

WP/27704/2026 · 2026-07-17

Krishnan Ramasamy

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

WP No. 27704 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY WP No. 27704 of 2026 G.Gnanakumar S/o Late M. Gopal Nadar, No 26/31, A Block 3rd Floor, Arunodhaya Apartments, E.V.R High Road, Periamet, Chennai 600 003 ..Petitioner(s) Vs 1. The Special Deputy Collector (Stamps) District Collectorate Complex, Chennai 600 001 2. The Sub Registrar Sub Registrar Office, Periampet, Chennai 600 003 3. The Inspector General Of Registration No 100, Santhome High Road, Chennai 600 028 ..Respondent(s) PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Mandamus direct the 1st respondent to consider the petitioners representation dated 09.04.2026 seeking to furnish the copy of the final order said to have been passed by the 1st Respondent within the period stipulated by this Court. __________ Page1 of 5 https://www.mhc.tn.gov.in/judis WP No. 27704 of 2026 For Petitioner(s): Mr. A.Swaminathan For Respondent(s): Mr.B.Pachaiyappan Government Counsel for R1 Mr. M. Roshan Atiq Government Counsel for R2 and R3 ORDER The present Writ Petition has been filed seeking the issuance of a Writ of Mandamus directing the respondent to consider the petitioner’s representation dated 09.04.2026. 2. The case of the petitioner is he purchased a residential flat measuring 850 sq.ft. situated at Door No. 26/31, A Block, 3rd Floor, Arunodhaya Apartments, E.V.R. High Road, Periamet, Chennai, under a registered Sale Deed dated 29.06.2001 (Doc. No. 1144 of 2001) for a sale consideration of Rs.3,00,000/- and paid the requisite stamp duty of Rs.39,000/- based on the prevailing market value. Subsequently, the respondents initiated proceedings under the Indian Stamp Act alleging undervaluation of the property and issued a notice demanding deficit stamp duty. The petitioner submitted detailed objections contending that the property had been correctly valued and that no additional stamp duty was payable. However, without furnishing a copy of the __________ Page2 of 5 https://www.mhc.tn.gov.in/judis WP No. 27704 of 2026 final order passed under Section 47-A(2) of the Indian Stamp Act, the respondents failed to communicate the outcome of the proceedings. 3. Aggrieved by the respondents' failure to furnish the final order, the petitioner earlier filed W.P. No. 26658 of 2007, wherein this Court, by order dated 21.04.2008, directed the respondents to release the registered document with necessary endorsements, thereby enabling the petitioner to challenge the final order, if any. Despite the said direction, the respondents neither furnished the copy of the final order nor considered the petitioner's subsequent representation dated 09.04.2026 seeking the same. Left with no efficacious alternative remedy, the petitioner has filed the present writ petition seeking a direction to the respondents to furnish the copy of the final order passed under Section 47-A(2) and to consider his representation in accordance with law. 4. In response, Mr. B. Pachaiyappan, learned Government Counsel appearing for the 1st respondent, submitted that the representation of the petitioner dated 09.04.2026 would be considered and a copy of the final order passed under Section 47-A(2) of the Act would be furnished to the petitioner. __________ Page3 of 5 https://www.mhc.tn.gov.in/judis WP No. 27704 of 2026 5. Considering the facts and circumstances of the case and the submissions made on either side, this Court, without going into the merits of the matter, directs the 1st respondent to consider the petitioner's representation dated 09.04.2026. The 1st respondent shall furnish a copy of the final order passed under Section 47-A(2) of the Act to the petitioner within a period of two (2) weeks from the date of receipt of a copy of this order. 6. With the above directions, this Writ Petition stands disposed of. There shall be no order as to costs. 17-07-2026 Asi To 1. The Special Deputy Collector (Stamps) District Collectorate Complex, Chennai 600 001 2. The Sub Registrar Sub Registrar office, Periampet, chennai 600 003 3. The Inspector General of Registration No 100, Santhome High Road, Chennai 600 028 __________ Page4 of 5 https://www.mhc.tn.gov.in/judis WP No. 27704 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 27704 of 2026 17-07-2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis