W.P. Nos. 6181/2017 to 6184/2017 and WMP Nos. 6662 to 6665/2017. Case: Serene Estates Private Limited and Ors. Vs The Inspector General of Registration and Ors.. High Court of Madras (India)
| Case Number | W.P. Nos. 6181/2017 to 6184/2017 and WMP Nos. 6662 to 6665/2017 |
| Counsel | For Appellant: Ar. L. Sundaresan, Senior Counsel for A. Thayarappan, Adv. and For Respondents: A.N. Thambidurai, Spl. GP |
| Judges | M. Sathyanarayanan, J. |
| Issue | Civil Procedure Code |
| Judgement Date | March 17, 2017 |
| Court | High Court of Madras (India) |
Order:
M. Sathyanarayanan, J.
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By consent, all the writ petitions are taken up final disposal and a common order is passed as the issue to be adjudicated is one and the same. Mr. A.N. Thambidurai, learned Special Government Pleader accepts notice on behalf of the respondents.
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The petitioner in WP. No. 6181/2017 is a Company incorporated under the Companies Act, 1956 and carrying on business in acquiring and developing properties and it owns a larger extent of lands at Sholinganallur Village, Kancheepuram District, for the purpose of developing it through its Power of Agent and it had applied for Building Plan Permission with the Chennai Metropolitan Development Agency [CMDA] in respect of lands admeasuring to an extent of 7.61 acres comprised in S. Nos. 553/2B1A, 552/1A1, 553/2B2A, 742 Part, 742/1 part, 743/3 Part, 744 part, 745/1 and 745/2 at Sholinganallur Village and CMDA had also approved the Building Plan Permission and directed the petitioner/Company to gift certain vacant piece of land to the Corporation of Greater Chennai for public purpose and accordingly, it gifted the lands admeasuring 2644.77 sq.m comprised in S. Nos. 742/2, 743/3B and 745/2B of Sholinganallur Village, through a registered Gift Deed dated 02.02.2017, registered as Pending Doc. No. 50/2017 on the file of the office of the Sub Registrar, Neelankarai and the lands gifted, are for public purposes and it is used as Open Space Reservation [OSR]. The petitioner would state that in respect of the Gift Deed executed in favour of the Local Authorities for public purposes and public use, the stamp duty is levied normally at the rate of Rs. 100/- and no registration fee is required in terms of G.O. Ms. Nos. 117, 359 and 486, Commercial Taxes and Religious Endowments Department dated 03.03.1982, 18.10.1993 and 05.11.1997 respectively. However, the document is kept pending registration and it has not been returned and when the representative of the petitioner/Company approached the 3rd respondent, they were informed that the said Gift Deed requires payment of stamp duty and registration fee and further informed that the document will be forwarded to the District Registrar-2nd respondent herein, for the purpose of impounding and levying stamp duty and registration.
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The petitioner in WP. No. 6182/2017 is a Company incorporated under the Companies Act, 1956 and carrying on business in acquiring and developing properties and it owns a larger extent of lands at Sholinganallur Village, Kancheepuram District, for the purpose of developing it through its Power of Agent and it had applied for Building Plan Permission with the Chennai Metropolitan Development Agency [CMDA] in respect of lands admeasuring to an extent of 7.61 acres comprised in S. Nos. 553/2B1A, 552/1A1, 553/2B2A...
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