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2009 (9) TMI 580 - HIGH COURT OF MADRASDeficit stamp duty for entering the sale certificate demanded - Held that:- In view of the exemption granted under section 17(2), the copy of the document is only required to be filed in Book No. 1 under the special procedure under section 89 of the Act. If stamp duty is required even for filing of the copy of instrument under section 89 of the Act, the exemption given under section 17(2) of the Act would become meaningless. In view of provisions given in the Registration Act, the court holds that court auction sale certificate sent to the Registration for filing in Book No. 1 would not attract stamp duty. The respondent has got no power and jurisdiction to issue the impugned order because of sections 17(2)(xii) and 89(2) of the Registration Act and cannot demand stamp duty. Hence the impugned order is liable to be set aside.
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