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2026 DAILYLAW 58129 (MAD)

Prabhu v. The Inspector General of registration

WP/18575/2026 · 2026-07-24

Krishnan Ramasamy

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

WP No. 18575 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-07-2026 CORAM THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY WP No. 18575 of 2026 Prabhu S/o.Late Sivaraj, No.95/3, perumal naicker street, Thirukovilur, Kallakurichi District. ..Petitioner(s) Vs 1. The Inspector General of registration Registration Department Tamilnadu No.100, Santhome High Road, Chennai - 600028. 2. The Sub-Registrar Sub-Registrar Office, Mylapore, Chennai - 600004. ..Respondent(s) PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus to call for the records of 2nd respondent in show cause notice dated 06.02.2026 in respect of Document No.4223/2024. __________ Page1 of 5 https://www.mhc.tn.gov.in/judis WP No. 18575 of 2026 For Petitioner(s): Mr. K.Thenrajan For Respondent(s): Mr.M. Roshan Atiq Government’s Counsel ORDER The present Writ Petition has been filed seeking the issuance of a Writ of Certiorarified Mandamus to call for the records of 2nd respondent in show cause notice dated 06.02.2026 in respect of Document No.4223/2024. 2. The petitioner states that a registered partition deed dated 03.12.2024 (Document No. 4223/2024) was executed among the legal heirs of the deceased Sivaraj in respect of their joint family properties and registered before the Sub- Registrar, Mylapore. Subsequently, the second respondent issued a show cause notice demanding Rs.18,20,000/- towards alleged deficit stamp duty. 3. According to the petitioner, the partition is a family partition within the meaning of Article 45 of the Indian Stamp Act, 1899 (as amended in Tamil Nadu), since it was effected among the legal heirs of the deceased. The petitioner contends that the concessional stamp duty applicable to family __________ Page2 of 5 https://www.mhc.tn.gov.in/judis WP No. 18575 of 2026 partitions has already been paid and that the impugned notice is arbitrary, illegal, and contrary to the provisions of the Indian Stamp Act. Hence, the present writ petition has been filed seeking to quash the impugned notice. 4. Ms. M. Roshan Atiq, learned Government Counsel appearing for the respondents, submitted that subsequent to the filing of the Writ Petition, an appeal was preferred by the 2nd respondent / Sub Registrar, Mylapore, before the Additional Inspector General of Registration. Vide an order dated 19.06.2026 in Na.Ka. No.20044/T1/2026, the appellate authority set aside the show-cause notice issued by the second respondent. Consequently, nothing survives for further adjudication in this Writ Petition. 5. In view of the submissions made by the learned Government’s Counsel, the relief sought for in this Writ Petition has become infructuous. Accordingly, this Writ Petition is dismissed as infructuous. There shall be no order as to costs. 24-07-2026 Asi __________ Page3 of 5 https://www.mhc.tn.gov.in/judis WP No. 18575 of 2026 To 1. The Inspector General of Registration Registration Department Tamilnadu No.100, Santhome High Road, Chennai - 600028. 2. The Sub-Registrar Sub-Registrar Office, Mylapore, Chennai - 600004. __________ Page4 of 5 https://www.mhc.tn.gov.in/judis WP No. 18575 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 18575 of 2026 24-07-2026 __________ Page5 of 5 https://www.mhc.tn.gov.in/judis