2016 (7) TMI 1668

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.... : Mr. R. Muthukumaraswamy, SC for 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 bea....

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....isted payment of stamp duty and it was explained 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 s....

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....r, Pollachi, is legally unsustainable and prays 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 Ja....

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....d only]." 6 In the light of the above cited Government Order, this Court is of the view that the detention of the documents without registration by the respondent is not in accordance with law. 7 In the result, the writ petition is disposed of and the respondent is directed to consider the scope and purport of G.O.Ms.NO.117, Commercial Tax and Religious Endowments Department, dated 27.01.198....