K.K. Ritha vs The Government of Puducherry

K. Chandru, J.—The Petitioner has filed the present writ petition, seeking for a direction to the Respondents to register the document in

favour of a male member only to the extent of sale by collecting the stamp duty as applicable and without insisting the balance of 50% stamp duty

on the entire sale already effected.

When the writ petition came up on 21.10.2010,Mr. Vijay Anand, learned Government Advocate (Puducherry)took notice on behalf of the

Respondents. He has filed a counter affidavit dated Nil (February 2011).

The brief facts leading to the filing of the writ petition were as follows:

The Government of Puducherry issued a notification under the Indian Stamp Act, 1899, to grant remission of 50% Stamp duty to women

member(s) who acquire property through deed of sale, exchange or gift in their names subject to certain conditions. The two conditions appended

to the notification were:

i) The above concession shall not be applicable to a woman purchaser, if a property is jointly purchased with male member(s), as the case may be.

ii) Woman member(s) availing the above concession shall not alienate such property in favour of any male member, either individually or jointly, by

any means, including power of attorney, for a period of 5 years from the date of registration: Provided that the women beneficiary may alienate

such property within the period of five years, after remittance of the balance 50% stamp duty, without any interest.

Pursuant to the said notification, the Revenue Department issued appropriate guidelines to the Registering Officers incorporating the terms of

concession granted to woman member. The sum and substance of the concession was women should acquire property. On such acquisition, the

State Government is willing to forego 50% of the Stamp duty under the premises that the women will continue to hold the property. Even in case of

any alienation, as per the terms of conditions, there is embargo on the alienation within five years. If such breach of condition takes place, then the

concession availed by the person will stand forfeited.

In the present case, the Petitioner is the beneficiary of acquisition of land to the extent of 9750 Sq.t. She has also availed 50% stamp duty

concession from the Government. However, for reasons best known, the Petitioner wanted to sell 409.50 Sq. Ft, which is 4.20% undivided share,

right, title and interest out of the total extent in favour of one person who is admittedly a male member. Even before presenting the document

before the Registrar, the Petitioner sent a representation dated 08.07.2010 stating that she has enclosed the attested photocopy of the registered

sale deed dated 12.01.2007 and sought permission to sell it to a male member by agreeing to pay the stamp charges without any concession.

There is no order passed by the Respondents since there was no instrument presented at the hands of the Respondents. Even while the

representation is pending, the Petitioner moved this Court with the present writ petition with the prayer already extracted above.

The stand of the Petitioner as contended before this Court was that she is not seeking any concession in respect of the present sale and she is

willing to pay the stamp duty for the extent of the land which she is willing to convey to another male member.

From the counter affidavit filed by the Respondents ,it is brought to the notice of this Court that while availing the said concession, an

appropriate seal is put in the instrument containing the following endorsement:

Certified that the transferee namely....D/o.(or)W/o....in this Instrument has availed the concession of remission of stamp duty of 50% amounting to

Rs. .... (in words)...... The said transferee shall not alienate this property within a period of five years from the date of registration without paying

the 50% of the stamp duty concession to the Government.

The Petitioner having agreed to the said condition and availed the concession cannot resale from the said condition. In fact, it is unfortunate that

the Petitioner did not even disclose her agreeing to abide by the said condition. An appropriate endorsement was also found as per the document

produced by the learned Government Advocate. The concession is made by the Government, which is willing to loose certain revenue in favour of

women in the hope that they will have the property in their own name. The Petitioner, having availed the said concession cannot go back on the

terms of the conditions of the concession. It is not a case of total prohibition of alienation. On the other hand, if the concession availed is breached,

the person is expected to return the concession. There is no illegality or irregularity in the stand taken by the Respondents. It is not clear as to how

the writ petition itself is maintainable when the Petitioner has not presented any document. Even if such issues are raised, the Court cannot grant

any answer on the academic issues raised before this Court.

In the light of the above, there is no case made out for issuance of direction sought for in the writ petition. Accordingly, the writ petition stands

dismissed. No costs. Consequently, connected miscellaneous petition is closed.