2016 (7) TMI 1668

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....A. Jenasenan. For the Respondent : Mr. P. Sanjay Gandhi, AGP. ORDER By consent, the writ petition is taken up for final disposal. 2 The petitioner company had purchased a land admeasuring to an extent of 4.89 acres of vacant lands in survey No.2179/3 in Zameen Uthukkuli Village at Pollachi Taluk, Coimbatore District, through a registered Sale Deed bearing Document No.6678/2015 dated 20.08.201....

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....lained to him that it was executed in favour of the local body and in the light of G.O.[Ms] No.486, Commercial Tax and Religious Endowments Department dated 05.11.1997, payment of stamp duty is exempted in respect of Gift Deeds of Settlement Deeds in respect of donation of lands by the citizens to the local authority or in favour of the Government and as such, insistence of payment of stamp duty i....

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....ays for appropriate orders. 4 Heard the submissions of Mr. P. Sanjay Gandhi, learned Additional Government Pleader who accepts notice on behalf of the respondent. 5 It is relevant to extract G.O.Ms.No.117, Commercial Tax and Religious Endowments Department, dated 27.01.1982:- "G.O.Ms.No.117, Commercial Tax and Religious Endowments, 27th January 1982 [Thai 14, Thunmathi, Thiruvalluvar Aandu-201....