9911796707
TMI Blog2007 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... thil Kumar for respondent Nos. 1 to 3. JUDGMENT M. CHOCKALINGAM J. - The petitioner, a Charitable Trust represented by its Managing Trustee, has sought for a writ of Certiorarified mandamus to quash the notice issued by the second respondent on 18.9.2006 in Na. Ka. No.158/06 and also to direct the second respondent to return the document viz. gift deed registered on 10.07.2006 by giving effect to the remission as per G.O.Ms.No.1224/Revenue dated 25.4.1964 read with G.O.Ms.No.224/Commercial Taxes (J1), dated 11.12.2003. 2. The Court heard the learned counsel on either side. 3. The case of the petitioner, as could be seen from the affidavit filed in support of the petition and also after hearing the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the above transaction of Gift in view of G.O.Ms.No.1224/Revenue dated 25.4.1964 read with G.O.Ms.No.224/Commercial Taxes (J1)/dated 11.12.2003. The second respondent had accepted the deed of gift dated 10.7.2006 and registered the same after payment of Rs.2,90,300/- along with Rs.45,250/- worth stamp paper, totally a sum of Rs.3,35,550/- towards stamp duty, being 50% of the stamp duty on the value of the property. The second respondent issued the impugned notice on 18.9.2006 demanding a sum of Rs.4,39,983/- being the remission of Stamp Duty claimed by the petitioner on the ground that the approval under Section 80G of Income Tax Act was granted subsequent to the registration of the Gift deed. The petitioner has also filed a petition dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd respondent on 6.10.2006, but the same was not considered by the third respondent. Hence, the above writ petition has been brought forth for the relief as stated above. 6. The petitioner has claimed remission of 50% stamp duty leviable on the above transaction of gift, in view of G.O. Ms. No. 1224/Revenue dated 25.4.1964 along with G.O. Ms.No.224, Commercial Taxes (J1) dated 11.12.2003. 7. Item 47 of G.O. Ms.No.1224 dated 25.4.1964 reads as follows: "All gifts or settlements for charitable or religious purposes-Duty reduced to one half of the duty leviable on such instruments (G.O.Ms.No.639, revenue dated 20th march, 1948 and G.O.Ms.No.2993, revenue dated 15th December, 1948)." 8. Provided that, the above G.O. will apply on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... looking into the materials available on record, this Court is of the considered opinion that the notice itself has been issued erroneously. Though the order of renewal was passed by the department on 27.7.2006 on an application made by the petitioner on 6.2.2006, it is made clear in the order itself that the renewal under Section 80G of the Act would have given effect from 1.4.2006 to 31.3.2009 and even this order has not been placed before the authority and the authority, having not looked into the order of exemption, issued notice, which in the opinion of the Court, is bad and invalid. In the instant case, once the petitioner was entitled to have remission of 50% of the stamp duty by the operation of the G.O., referred viz. G.O.Ms.No.122 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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