T SUNDARAMOORTHY Vs. P KANAKARAJ

JUDGEMENT

(1.) Under S. 158 of the Pondicherry Municipalities Act 1973 (Act 9 of 1973). duty in the form of surcharge on transfer of property shall be levied on every instrument of the description specified in, Schedule VIII relating to immoveable property and situated within the limits of Pondicherry Municipality. The petitioner is the court auction purchaser and was directed to pay duty on the sale certificate issued to him. It was contended that he is not liable to pay surcharge as the sale is not inter vivos between the parties but one effected under operation of law. The court below held that the sale certificate conveys title and surcharge is payable by the court auction purchaser. Against the order of the lower court. the present civil revision petition has been filed.

(2.) The learned counsel for the civil revision petitioner contended that surcharge is not leviable on every instrument of transfer of immovable property, but only on those instruments of transfer of immoveable property described in the VIIIth schedule and the sale certificate issued by the court in favour of the petitioner is not an instrument of sale of immoveable property specified in the VIIIth schedule and hence there is, no liability to pay surcharge on the sale certificate issued in favour of the petitioner.

(3.) The next contention of the learned counsel is that duty in the form of surcharge is leviable on the duty imposed by the Stamp Act 1899, and not at a rate as fixed by the Government on the amount specified in the VIIIth schedule.