PADI JUMA MOSQUE Vs. SECRETARY TO GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND HINDU RELIGIOUS ENDOWMENTS DEPARTMENT

JUDGEMENT

(1.) THE Petitioner seeks Writ of Certiorarified Mandamus to quash the proceedings of the first Respondent dated 18.04.2001 and direct the second Respondent to register Document No.420/2000 on payment of stamp duty of Rs.100/-.

(2.) ONE Khadir Shah Rowther made a gift of his property bearing S.No.1154/28, to an extent of 11 cents in Korattur Village in favour of Padi Juma Mosque. Claiming that he is entitled to the Stamp duty concession as laid down in Government Order G.O.Ms.903 dated 04.09.1986, Commercial Taxes and Religious Endowments Department, the document in question has been engrossed on stamp duty of Rs.100/-, assessing value of the property to the nominal value of Rs.100/-. According to the Petitioner, gift is in favour of a Mosque and is charitable and religious in nature without any reservation and hence, the document is covered under G.O.Ms.903. Petitioner's request for grant of concessional levy of stamp duty, ordered in G.O.Ms.903 was declined, which is challenged in this Writ Petition.

(3.) THE document in question is labelled as Deed of gift executed by Khadir Shah Rowther in favour of Padi Muslim Association [registered under Tamil Nadu Societies Registration Act, 1975], beneficiary being Padi Juma Mosque. G.O.Ms.903 provides that concession shall apply only if the Donee is under the direct control of Tamil Nadu Wakf Board. G.O.Ms.903 dated 04.09.1986, Commercial Taxes and Religious Endowments Department reads as under :-