Madras High Court
WP(MD)/23901/2025 of Sekar Vs The Inspector General of Reg on 27 October 2026
WP(MD) No. 23901 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 27-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 23901 of 2025
CNR:{HCMD011003812025}
Sekar
S/o. Late Narayanasamy,
Door No.5/49, Gangai Street,
Aathikulam,
Madurai,
Madurai District.
..Petitioner(s)
Vs
1. The Inspector General of Registration Santhome High Road, Chennai - 600 028.
2. The District Collector
Theni District,
Theni.
3. The Deputy Collector (Stamp Duty)
Theni District,
Theni.
4. The District Registrar
Registration Department,
Theni District,
Theni.
5. The Sub Registrar
Theni Sub Registration Office,
Theni District.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of __________
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WP(MD) No. 23901 of 2025
India, praying this Court to issue a Writ of Mandamus, directing the respondents to refund the excess amount of Rs.7,86,800/- collected from the petitioner along with interest at the rate of 18 percent per annum within a time frame as may be stipulated by this Honble Court and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice.
For Petitioner(s):
M/s A.R.Kannappan
For Respondent(s):
Mr.A.Sivasubramani, AGP
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ORDER
Pursuant to a decree issued in O.S. No.53 of 2017, sale deed dated 15.09.2022 was registered in favour of the petitioner. The petitioner paid stamp duty at the rate of Rs.810/- per square foot. Alleging that an excess sum of Rs.7,86,800/- was paid, the petitioner submitted representation dated 04.08.2025 for refund thereof. A mandamus in that regard is sought in this writ petition.
2. Referring to the counter-affidavit of the fifth respondent, learned counsel for the petitioner submits that said respondent states that the petitioner voluntarily paid the stamp duty without raising any protest or objection. After pointing out that the counter-affidavit does not deny the specific assertion that the guideline value was Rs.536/- per square foot, learned counsel submits that an excess amount of Rs.7,86,800/- was collected and that this is liable to be refunded with interest thereon. __________
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WP(MD) No. 23901 of 2025
3. In response, it is submitted on behalf of the respondents that the petitioner paid stamp duty at the rate of Rs.810/- per square foot and that this amount represents the correct guideline value in respect of the property.
4. Article 23 of the Schedule to the Indian Stamp Act 1899, provides for the payment of stamp duty on the basis of the market value of the property and not on the basis of the guideline value. As contended on behalf of the respondents, the petitioner paid at the rate of Rs.810/- per square foot. If the petitioner were of the view that this did not represent the market value, the petitioner should have requested for a reference under Section 47-A. Instead, the petitioner made a representation about three years later and thereafter approached this Court.
5. In the absence of any evidence that an amount in excess of the market value of the property was collected by way of stamp duty, the request of the petitioner cannot be countenanced, especially at this distant point of time. __________
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WP(MD) No. 23901 of 2025
6. Therefore, the writ petition is dismissed without any order as to costs. 27-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No PKN __________
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WP(MD) No. 23901 of 2025 To
1. The Inspector General of Registration Santhome High Road, Chennai - 600 028.
2. The District Collector Theni District, Theni.
3. The Deputy Collector (Stamp Duty) Theni District, Theni.
4. The District Registrar Registration Department, Theni District, Theni.
5. The Sub Registrar Theni Sub Registration Office, Theni District. __________
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WP(MD) No. 23901 of 2025 SENTHILKUMAR RAMAMOORTHY, J. PKN WP(MD) No. 23901 of 2025 27-10-2026 __________
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