Interest unjustified as stamp duty demanded by authorities paid during pendency of appeal: Madras HC

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 ha

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