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2016 (7) TMI 1668 - HC - Indian LawsLevy of stamp duty - Gift Deeds of Settlement Deeds in respect of donation of lands by the citizens to the local authority or in favour of the Government - HELD THAT - In the light of G.O.Ms.No.117, Commercial Tax and Religious Endowments Department, dated 27.01.1982, the petitioner is liable to pay only a sum of Rs.100/- towards the stamp duty and therefore, insistence of stamp duty as demanded by the Sub Registrar, Pollachi, is legally unsustainable and prays for appropriate orders. The writ petition is disposed of and the respondent is directed to consider the scope and purport of G.O.Ms.NO.117, Commercial Tax and Religious Endowments Department, dated 27.01.1982 and take appropriate action on the representation of the petitioner dated 06.06.2016 and communicate the decision taken to the petitioner within a period of two weeks from the date of receipt of a copy of this order.
Issues:
1. Stamp duty exemption on Gift Deeds for donation of lands to local authorities or the government. 2. Detention of documents without registration by the respondent. Analysis: 1. The petitioner company purchased a land and executed a Gift Deed for developing the remaining land as a layout. The Sub Registrar insisted on payment of stamp duty despite the exemption provided under G.O.Ms.No.117, dated 27.01.1982. The petitioner argued that as per the Government Order, they were liable to pay only Rs.100 as stamp duty. The court agreed with the petitioner's contention, stating that the detention of the documents without registration by the respondent was not in accordance with the law. 2. The court directed the respondent to consider the provisions of G.O.Ms.No.117 and take appropriate action on the petitioner's representation within two weeks. The judgment emphasized that the detention of the documents without registration was against the law. The writ petition was disposed of with the direction to the respondent to communicate their decision to the petitioner within the stipulated time frame. The court also mentioned that no costs were to be incurred, and the connected miscellaneous petition was closed as a consequence of the judgment.
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