WP No. 24208 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY WP No. 24208 of 2026 AND WMP NO. 26332 OF 2026 IVAR Estates Private Limited, represented by its Authorised Signatory Mr. V. Ramanathan having its registered office at No.3, Mangesh Street, T. Nagar, Chennai 600 017 ..Petitioner(s) Vs 1. State of Tamil Nadu, represented by its Secretary, Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai 600 009 2. Sub-Registrar, Joint-I Sub-Registrar Office, Central Chennai, Royapettah, Chennai 600 014 3. The Inspector General of Registration, Santhome High Road, Chennai 600 004 ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, directing the 2nd Respondent to consider and dispose of the Petitioners representation dated 19.12.2025 (and reminder dated 29.05.2026) in accordance with law, and pursuant thereto to receive, process and register the two sale deeds presented by the Petitioner conveying the __________ Page1 of 5 https://www.mhc.tn.gov.in/judis WP No. 24208 of 2026

undivided share of land relatable to Flat No.6 (12.5360 Percent / 1,319.6647 sq.ft.) and Flat No.7 (24.6940 percent / 2,599.50 sq.ft.) in the project CLUB-I at New Door No.4 (Old No.16), Boat Club Road, R.A. Puram, Chennai-600 028, comprised in R.S. No.3901/117, Block No.85, Mylapore Village, upon payment of stamp duty and registration fees computed on the value of the undivided share of land alone, and consequently to forbear the 2nd Respondent from insisting upon payment of stamp duty and registration fees computed on the composite value (undivided share of land together with construction cost) For Petitioner(s): Mr.Satish Parasaran, for Mr.Rahul Balaji For Respondent(s): Mr.T.Gowthaman, AAG Asst.by, Mr.Dominic S.David, Govt. Counsel Order This writ petition has been filed to direct the 2nd respondent to consider and dispose of petitioner’s representation dated 19.12.2025.

2. The learned Senior counsel appearing for the petitioner would submit that in this case, the petitioner, being the builder of the subject property, is intend to retain two flats therein for their own use and register the same as an undivided portion. However, the said sale deeds were not at all registered by the respondents. In this regard, a representation was also filed by the petitioner, requesting the respondent to register the sale deed without insisting on stamp duty computed on the composite value. However, the said representation was also not at all considered by the respondents till date. Hence, this petition. __________ Page2 of 5 https://www.mhc.tn.gov.in/judis WP No. 24208 of 2026 3. In reply, the learned Additional Advocate General appearing for the respondent would submit that as on date, no sale deed was presented by the petitioner for the purpose of registration. Hence, he would submit that if any document is presented, the same will be duly considered and appropriate orders will be passed, in accordance with law, either for registration or otherwise. Hence, he requests this Court to pass appropriate orders. 4. Heard the learned counsel for the petitioner and the respondents and also perused the entire materials available on record.

5. In the case on hand, it was submitted by the respondents that no sale deed or any other document was presented by the petitioner before the respondents for the purpose of registration. In such case, this Court directs the petitioner to present the sale deed for the purpose of registration. In such case, the respondent is directed to consider the petitioner’s representation dated 19.12.2025 and after affording sufficient opportunity of personal hearing to the petitioner, pass a detailed speaking order with regard to the registration of said document. The entire exercise shall be completed within a period of 4 weeks from the date of presentation of document by the petitioner. __________ Page3 of 5 https://www.mhc.tn.gov.in/judis WP No. 24208 of 2026 6. With the above directions, this writ petition is disposed of. No cost. Consequently, the connected miscellaneous petition is also closed. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To 1. State of Tamil Nadu, represented by its Secretary, Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai 600 009 2. Sub-Registrar, Joint-I Sub-Registrar Office, Central Chennai, Royapettah, Chennai 600 014 3. The Inspector General of Registration, Santhome High Road, Chennai 600 004 __________ Page4 of 5 https://www.mhc.tn.gov.in/judis WP No. 24208 of 2026 KRISHNAN RAMASAMY J. nsa WP No. 24208 of 2026 AND WMP NO. 26332 OF 2026 20-07-2026

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WP No. 24208 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY WP No. 24208 of 2026 AND WMP NO. 26332 OF 2026 IVAR Estates Private Limited, represented by its Authorised Signatory Mr. V. Ramanathan having its registered office at No.3, Mangesh Street, T. Nagar, Chennai 600 017 ..Petitioner(s) Vs 1. State of Tamil Nadu, represented by its Secretary, Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai 600 009 2. Sub-Registrar, Joint-I Sub-Registrar Office, Central Chennai, Royapettah, Chennai 600 014 3. The Inspector General of Registration, Santhome High Road, Chennai 600 004 ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, directing the 2nd Respondent to consider and dispose of the Petitioners representation dated 19.12.2025 (and reminder dated 29.05.2026) in accordance with law, and pursuant thereto to receive, process and register the two sale deeds presented by the Petitioner conveying the __________ Page1 of 5 https://www.mhc.tn.gov.in/judis WP No. 24208 of 2026

undivided share of land relatable to Flat No.6 (12.5360 Percent / 1,319.6647 sq.ft.) and Flat No.7 (24.6940 percent / 2,599.50 sq.ft.) in the project CLUB-I at New Door No.4 (Old No.16), Boat Club Road, R.A. Puram, Chennai-600 028, comprised in R.S. No.3901/117, Block No.85, Mylapore Village, upon payment of stamp duty and registration fees computed on the value of the undivided share of land alone, and consequently to forbear the 2nd Respondent from insisting upon payment of stamp duty and registration fees computed on the composite value (undivided share of land together with construction cost) For Petitioner(s): Mr.Satish Parasaran, for Mr.Rahul Balaji For Respondent(s): Mr.T.Gowthaman, AAG Asst.by, Mr.Dominic S.David, Govt. Counsel Order This writ petition has been filed to direct the 2nd respondent to consider and dispose of petitioner’s representation dated 19.12.2025.

2. The learned Senior counsel appearing for the petitioner would submit that in this case, the petitioner, being the builder of the subject property, is intend to retain two flats therein for their own use and register the same as an undivided portion. However, the said sale deeds were not at all registered by the respondents. In this regard, a representation was also filed by the petitioner, requesting the respondent to register the sale deed without insisting on stamp duty computed on the composite value. However, the said representation was also not at all considered by the respondents till date. Hence, this petition. __________ Page2 of 5 https://www.mhc.tn.gov.in/judis WP No. 24208 of 2026 3. In reply, the learned Additional Advocate General appearing for the respondent would submit that as on date, no sale deed was presented by the petitioner for the purpose of registration. Hence, he would submit that if any document is presented, the same will be duly considered and appropriate orders will be passed, in accordance with law, either for registration or otherwise. Hence, he requests this Court to pass appropriate orders. 4. Heard the learned counsel for the petitioner and the respondents and also perused the entire materials available on record.

5. In the case on hand, it was submitted by the respondents that no sale deed or any other document was presented by the petitioner before the respondents for the purpose of registration. In such case, this Court directs the petitioner to present the sale deed for the purpose of registration. In such case, the respondent is directed to consider the petitioner’s representation dated 19.12.2025 and after affording sufficient opportunity of personal hearing to the petitioner, pass a detailed speaking order with regard to the registration of said document. The entire exercise shall be completed within a period of 4 weeks from the date of presentation of document by the petitioner. __________ Page3 of 5 https://www.mhc.tn.gov.in/judis WP No. 24208 of 2026 6. With the above directions, this writ petition is disposed of. No cost. Consequently, the connected miscellaneous petition is also closed. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To 1. State of Tamil Nadu, represented by its Secretary, Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai 600 009 2. Sub-Registrar, Joint-I Sub-Registrar Office, Central Chennai, Royapettah, Chennai 600 014 3. The Inspector General of Registration, Santhome High Road, Chennai 600 004 __________ Page4 of 5 https://www.mhc.tn.gov.in/judis WP No. 24208 of 2026 KRISHNAN RAMASAMY J. nsa WP No. 24208 of 2026 AND WMP NO. 26332 OF 2026 20-07-2026

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