Chief Revenue Controlling Authority Vs R. Muniyandi (Madras High Court)
Madras High Court held that the entire stamp duty amount as demanded by the authorities has been paid even during the pendency of the appeal, hence demand of interest for belated payment unjustified.
Facts- The respondent herein had purchased an extent of 1.40 acres in Survey.No.51/1 and registered the same on 06.07.2005 before the Joint Registrar Office, No.1, Pattukottai. After registration, the document was referred under Section 47-A of the Indian Stamp Act. The Original Authority had fixed the value of the property at Rs.105/- per sq.ft. On appeal, the First Appellate Authority had confirmed the said order. Challenging the same, the above appeal has been filed by the purchaser.
Conclusion- Held that the present appeal has been filed under Section 47-A(10) of the Indian Stamp Act, 1899. Therefore, only after orders are passed by this Court, the liability will get fastened upon the purchaser to pay interest on the belated payment. In the present case, the entire amount as demanded by the authorities has been paid even during the pendency of the appeal. Therefore, the question of demanding any interest for the belated payment does not arise.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
