Tamil Nadu govt. files review petition against High Court order on collection of stamp duty

Madras High Court to hear Tamil Nadu government's review petition on stamp duty collection in June.

The Madras High Court on Friday decided to hear in June a review petition filed by the Tamil Nadu government against its order to collect stamp duty and registration charges on the basis of guideline value for immovable properties reduced by 33% in 2017 and not on the basis of the value fixed in 2012.

Justices S.M. Subramaniam and K. Rajasekar, however, made it clear that till then, the government should collect the stamp duty only as per the orders passed by them on March 6, 2024, especially because a contempt of court petition had also been filed against the State for not having complied with the orders.

Though a government advocate requested to take up the review petition for hearing on any day before the commencement of a month- long summer vacation for the High Court from May 1, the judges expressed difficulty in doing so and stated that they would be able to hear the matter only after the vacation.

Originally on a writ petition filed by the Chennai chapter of the Confederation of Real Estate Developers Association of India (CREDAI), Justice P. Velumurugan had on December 18, 2023, ordered collection of stamp duty and registration charges on the basis of the guideline values fixed in 2012.

Though the government took the matter on appeal, the Division Bench dismissed the appeal last month and confirmed the single judge’s order. It was against this order that the government now filed a review petition along with a petition to dispense with production of a certified copy of the judgment.

The Bench on Friday dispensed with the production of the certified copy but refused to hear the review petition before the summer vacation. Counsel for CREDAI said the government had not made out any grounds for review and the only option before it was to file an appeal before the Supreme Court.