Madras High Court
WP(MD)/18061/2026 of Vijaya Vs The Inspector General of Reg on 14 October 2026
WP(MD) No. 18061 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE K.KUMARESH BABU
WP(MD) No. 18061 of 2026
CNR:{HCMD010824062026}
and
W.M.P.(MD)Nos.13381 and 13382 of 2026
Vijaya
..Petitioner
Vs
1. The Inspector General of Registration (Guideline Value)
O/o.The Inspector General of Registration, No.100, Santhome High Road, Chennai - 28.
2. The Deputy Inspector General of Registration O/o.The Deputy Inspector General of Registration, No.27, Rajaji Salai, Chennai - 1.
3. The District Registrar (Audit)
Madurai South,
Madurai District.
4. The Sub Registrar
Usilampatti,
Madurai District.
..Respondents
PRAYER:
Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari call for the impugned order 27.04.2026 passed by the 4th respondent herein under Kaa.Tha.A. 7,8,9/2025 and to quash the same as illegal, unconstitutional.
For Petitioner:
Mr. K.R.Laxman
For Respondents:
Mr.S.Siva Thilakar,
Special Government Pleader
WP(MD) No. 18061 of 2026
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ORDER
Heard learned counsel appearing on either side.
2. This Writ Petition is filed for issuance Writ of Certiorari challenging the impugned order 27.04.2026 passed by the 4th respondent herein under Kaa.Tha.A. 7,8,9/2025.
3. In the impugned notice, the petitioner had been called upon to make good the deficit stamp duty noticed during the audit conducted by the Registration Department. The impugned order had been passed by the 4th respondent. Section 33-A of the Indian Stamp Act, 1899, deals with the recovery of deficit stamp duty that comes to notice after the registration of the document. Sub-section (1) of Section 33-A empowers such recovery on the basis of a certificate issued by the Registrar of the District under the Registration Act. The first proviso to Sub-section (1) mandates an enquiry before the grant of such a certificate by the authority.
4. In the present case, based on an audit report dated 22.04.2026, the 4th respondent directly issued a notice dated 27.04.2026, calling upon the petitioner to make good the deficit stamp duty. Such a proceeding is in direct contravention of Section 33-A, as discussed above. In this regard, this Court finds no hesitation in setting aside the order impugned herein.
WP(MD) No. 18061 of 2026
5. In fine, the Writ Petition stands allowed and the impugned order dated 27.04.2026, is hereby set aside. However, the respondents are at liberty to initiate proceedings in accordance with Section 33-A of the Act. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Nsr To:
1. The Inspector General of Registration (Guideline Value) O/o.The Inspector General of Registration, No.100, Santhome High Road, Chennai - 28.
2. The Deputy Inspector General of Registration O/o.The Deputy Inspector General of Registration, No.27, Rajaji Salai, Chennai - 1.
3. The District Registrar (Audit) Madurai South, Madurai District.
4. The Sub Registrar Usilampatti, Madurai District.
WP(MD) No. 18061 of 2026 K.KUMARESH BABU, J. Nsr WP(MD) No. 18061 of 2026 14-10-2026