The petitioner, while working as an employee in the Water Authority, was granted house building advance by the Water Authority on execution of documents without charging stamp duty. The stamp duty was not levied based on the Government Order dated 23.3.1998. The petitioner was given the benefit. Thereafter, the Government by an order dated 7.1.2002 cancelled the exemption granted and directed to recover the stamp duty. That order is under challenge in this writ petition.
2. In fact, similar issue was considered by this Court in W.P. (C).Nos. 3961/2005 and 19900/2011 and held that such recovery is legally impermissible.
3. In the light of the above judgements, the impugned orders to recover the stamp duty from the petitioner based on the exemption granted is set aside including the revenue recovery proceedings.
The writ petition is disposed of as above.
Sd/-
A. MUHAMED MUSTAQUE, JUDGE.
cl