BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 07/12/2007 CORAM: THE HONOURABLE MR.JUSTICE G.RAJASURIA W.P.(MD) No.9387 of 2005 and W.P.M.P.(MD) No.10127 of 2005 Sri.Pushpam College Trust, Rep.by its Trustee Mr.K.Thulasiah Vandayar, Poondi Village, Papanasam Taluk, Tanjore District. ... Petitioner vs. The District Registrar, Thanjavur. ... Respondent Prayer Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Mandamus directing the respondent herein to register the supplementary Trust Deed executed by the petitioner and issue the same without demanding advalorem stamp duty on the value of the property of the Trust contrary to the stamp duty fixed under Schedule I item 64 of the Indian Stamp Act. !For Petitioner ... Mr.La Law ^For Respondent ... Mr.So.Paramasivam, Government Advocate (CS) :ORDER
This Writ Petition has been focussed to direct the respondent herein to
register the supplementary Trust Deed executed by the petitioner and release the
same without demanding advalorem stamp duty on the value of the property of the
Trust.
2.Heard both sides.
3.The facts in nutshell which are absolutely necessary and germane for the
disposal of this Writ Petition would run thus:
When the Supplementary Trust Deed of the Sri Pushpam College Trust was
presented to the respondent for registration, the respondent demanded payment of
advalorem stamp duty on the Trust Deed. Thereupon being aggrieved by it this
writ petition has been filed.
4.Per contra, the gist and kernel of the counter filed by the respondent
would be to the effect that no supplementary Trust Deed was produced at all and
in such a case the question of the respondent demanding advalorem Court fee does
not arise.
5.Taking into consideration the stand of the respondent, this writ
petition could be disposed of without probing into the details as to whether he
actually demanded advalorem Court fee or not and what should be the stamp duty
on the Supplementary Trust Deed etc. Here the stand of the respondent is that
supplementary Trust Deed has not been produced and in such a case once again the
petitioner could produce the deed as per law. On behalf of the petitioner
also, the learned counsel for the petitioner would submit that even now the
petitioner is ready to present the supplementary Trust Deed to the respondent
for registration and there upon let the respondent be directed to act as per
law.
6.Hence in the facts and circumstances of the case, the following
directions is issued.
Within a period of one week the petitioner shall present the supplementary
Trust Deed before the respondent, thereupon within a week there from he shall
deal with it as per law.
7.Accordingly, the writ petition is disposed of. No costs. Consequently
connected W.P.M.P.No.10127 of 2005 is closed.
To
The District Registrar,
Thanjavur.