Lambogreen Agro Private Limited Vs State Tax Officer (Madras High Court)
The Madras High Court disposed of two interconnected writ petitions concerning refusal to register a sale deed based on a prohibitory order issued by the State Tax Officer.
In W.P.(MD).No.32789 of 2025, the petitioner sought to quash a communication dated 21.01.2025 and a check slip dated 25.05.2025, and to direct registration of a sale deed dated 25.02.2025 while removing the entry relating to the impugned communication. In W.P.(MD).No.7105 of 2025, the petitioner sought to quash the check slip dated 25.02.2025 and direct registration of the same sale deed.
The subject properties, situated in Mailadi Village and Azhagappapuram Village, were originally owned by Mr. Kittu @ Krishnapillai, Director of Tvl. Cape Engineering Private Limited. The properties were settled in favour of his daughter under Document No.344/2018. Thereafter, Mr. M. Dhanuskodiya Pillai, Authorized Signatory of Lambogreen Agro Private Limited, purchased the properties by a registered sale deed dated 20.02.2024. Revenue records were mutated in the Company’s name, and there was no encumbrance at the time of purchase. The property was subsequently sold to another purchaser by sale deed dated 25.02.2025.
When the document was presented for registration, the Sub Registrar refused registration on the ground that a prohibitory order dated 21.01.2025 had been issued by the State Tax Officer and entered in the Index Book. A No Objection Certificate from the State Tax Officer was demanded.
