The petitioner has filed the above Writ Petition to issue a writ of mandamus directing the 3rd respondent to receive and register the Gift Deed executed in favour of the 4th respondent for street alignment portion as per condition imposed by the 4th respondent in planning permission granted by the 4th respondent to the petitioners dated 06.10.2016 without demanding stamp duty for registering the Gift Deed executed by the petitioners in favour of the 4th respondent.
2. It is the case of the petitioners that the petitioners have made an application before the Chennai Metropolitan Development Authority (CMDA) to demolish the existing structure and to re-construct a new building, after obtaining planning permission from the Competent Authority. The petitioners are the co-owners of the property situated at Old Survey No.30/1 Part, T.S.No.171/4, Block 10, Thiruvanmiyur Village situated in Block M9, Dr.Muthulakshmi Salai (LB Road), Mylapore, Triplicane Taluk, Thiruvanmiyur, Chennai measuring an extent of 1009.2 sq.m. The petitioners applied for the planning permission before the 4th respondent to construct Basement Floor (Part) + Stilt Floor (Part) + Ground Floor (Part) + 3 Floors of residential building with 10 dwelling units on 29.12.2015. The 4th respondent, who have processed the planning permission application issued an advise on 06.10.2016 to make various payments and also imposed various conditions in the advise to release the approved plan, apart from the payments. In the advise, it has been stated that the issue of planning permission depends on the compliance/fulfillment of the conditions/ payments. Further, the petitioners were requested to gift the street alignment portion through a registered Gift Deed at free of cost.
3. The Corporation of Chennai has declare LB Road as 100 Feet road and portions of land on either side of the road are earmarked for road widening purpose. To incorporate the same, the planning authority demanded the land required for street alignment at free of cost by way of registered Gift Deed. Pursuant to the same, the petitioners issued a draft Gift Deed to gift the portion of land which falls within the street alignment measuring 175.12 sq.m. as per the description of the property mentioned in the Gift Deed along with the plan drafter by the CMDA. When the document was presented for registration in November 2016, the 3rd respondent, in whose jurisdiction the property is situated, demanded to pay the stamp duty for registering the Gift Deed document in favour of the 4th respondent. The Gift Deed executed by the petitioners in favour of the 4th respondent, which is a Statutory Authority and Governmental Agency, is an exempted document from paying the stamp duty as per the proviso to Section 3 of the Indian Stamp Act, 1899, which reads as follows:
“Section 3: Instruments Chargeable with duty: Subject to the provisions of this Act and the exemptions contained in Schedule I, the following instruments shall be chargeable with duty of the amount indicated in that Schedule as the proper duty therefore, respectively, that is to say -
...
Provided also that no duty shall be chargeable in respect of -
(i)any instrument executed by, or on behalf of, or in favour of, the Government in case where, but for this exemption, the Government would be liable to pay the duty chargeable in respect of such instrument.”
4. Apart from Section 3 of the Indian Stamp Act, the Government of Tamil Nadu had also passed an order in G.O.Ms.No.486, dated 05.11.1997, exempting the stamp duty under Section 9 (1)(a) of the Indian Stamp Act. Further, by a subsequent amendment, the registration fee was also waived in respect of Deeds of Gifts or settlement of lands donated by citizens to be executed in favour of Government or any local authority in the State of Tamil Nadu for any public purpose. Therefore, from the said Government Order, it is clear that the land donated by the petitioners in favour of the 4th respondent is exempted from paying the stamp duty and registration fee.
5. Mr.A.N.Thambidurai, learned Special Government Pleader appearing for the respondents submitted that as per G.O.Ms.No.486, the petitioners are not liable to pay stamp duty and the registration fee in respect of the Gift Deed to be registered in favour of the 4th respondent.
6. When the Government Order is very clear about the exemption of the stamp duty and the registration fee, the petitioners are not liable to pay the stamp duty and the registration fee as per G.O.Ms.No.486 dated 05.11.1997. In these circumstances, the 3rd respondent is directed to receive and register the Gift Deed executed in favour of the 4th respondent for street alignment without demanding stamp duty and registration fee for registering the Gift Deed as per G.O.Ms.No.486 dated 05.11.1997.
7. With these observations, the Writ Petition is disposed of. No costs.
Consequently, the connected miscellaneous petition is also closed.
Index : No 27.06.2017 Internet : Yes va To
1. The Inspector General of Registration, Registration Office of the Inspector General of Registration, No.100, Santhome High Road, Chennai – 600 004.
2. The District Revenue Officer, Office of the District Revenue Officer, 62, Rajaji Salai, Chennai – 600 001.
3. The Sub Registrar, Office of the Sub Registrar, Saidapet, Chennai – 600 015.
4. The Member Secretary, Chennai Metropolitan Development Authority, No.1, Gandhi Irwin Salai, Egmore, Chennai – 600 008.
M. DURAISWAMY,J.
va W.P.No.9286 of 2017 and W.M.P.No.10260 of 2017 27.06.2017 http://www.judis.nic.in