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2013 (3) TMI 681 - MADRAS HIGH COURTRegistration of transfer of immovable property - Refund of excess stamp duty and registration charges on Windmills - Inclusion of value of Windmills into the value of Property - Windmills are movable or immovable property? HELD THAT:- That windmills are movable property, which stood sold to the petitioners prior to registration of sale deed. Mulla in his book on Transfer of Property Act, 1966 (Sixth Edition) quoted with approval a decision of the Calcutta High Court in Janchand v.Kishore (AIR 1960 Calcutta 301) held that the machinery was not attached for the mere beneficial enjoyment of either the soil or the concrete; it was actually a case of the structure being built around the machinery to protect it”. Therefore,Windmills were also installed on the cemented platform on the land for running of windmills and not for the benefit of the land. Hence,No stamp duty was payable on the value of windmills and the petitioner is entitled to refund of stamp duty and additional registration charges.
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