M/S.V.S.T. Motors Ltd., v. Chief Controlling Revenue

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :12.06.2018

CORAM

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.22161 of 2015 and MP.No.1 of 2015 and WMP.No.3149 of 2018 V.S.T.Motors Ltd., represented herein by its Director, Gove Building, No.199, Anna Salai, Chennai-600 002.

..Petitioner vs 1.Chief Controlling Revenue Authority-Cum- Inspector General of Registration, No.100, Santhome High Road, Foreshore Estate, Chennai 600 028.

2.The District Registrar, Central Chennai, Kannapar Thidal, Periamet, Chennai 600 003, Tamil Nadu.

3.Chennai Metropolitan Development Authority, Represented by its Member Secretary, No.1 Gandhi Irwin Road, Egmore, Chennai- 600 028.

.. Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of the 1st respondent culminating in its order dated 21.04.2015 in Proceedings No.59519/P1/2014 dismissing the Appeal of the Petitioner and thereby confirming the order of the 2nd respondent dated 26.11.2014 bearing No.10776/B1/2014 levying stamp duty and registration fee on an extent of 459 sq.mtrs., transferred through Gift deed dated 01.03.2013, registered as Document No.380 of 2013, and quash the said order and consequently restrain the 1st and 2nd respondents from levying, demanding or

recovering any stamp duty or registration fee in respect of Document No.380/2013 registered on the file of the SubRegistrar, Triplicane. For Petitioner : Mrs.R.Sahana for M/s.S.Raghunathan For RR 1 &2 : M/s.A. Sri Jayanthi, Special Government Pleader

O R D E R

The relief sought for in this writ petition is to grant exemption from payment of stamp duty.

2. The learned Special Government Pleader made a submission that the Government itself considered the issues and passed an order in G.O.(Ms)No.56 Commercial Taxes and Registration(J1) Department dated 29.06.2017 granting exemption in respect of the instruments to be executed in favour of Government or any Local Authority for public purpose.

3. Since the exemption from payment of stamp duty and registration fee has already been granted in favour of the writ petitioner, no further adjudication is required in respect of the grounds raised in the writ petition.

4. Accordingly, the writ petition stands closed. Consequently, connected miscellaneous petitions are closed. However, there shall be no order as to costs. Sd/- Assistant Registrar(CO) //True copy// Sub Assistant Registrar stm/lok To 1.Chief Controlling Revenue Authority-Cum-Inspector General of Registration, No.100, Santhome High Road, Foreshore Estate, Chennai 600 028.

2.The District Registrar, Central Chennai, Kannapar Thidal, Periamet, Chennai 600 003, Tamil Nadu.

3.The Member Secretary, Chennai Metropolitan Development Authority, No.1 Gandhi Irwin Road, Egmore, Chennai- 600 028.

+1cc to Government Pleader SR.No.37903 W.P.No.22161 of 2015 CA(CO) GN(22/06/2018)