S RAMAKRISHNA RAO Vs. CHIEF CONTROLLING REVENUE AUTHORITY-CUM- INSPECTOR GENERAL OF REGISTRATION, SANTHOME HIGH ROAD

JUDGEMENT

(1.) This appeal is filed challenging the order of the Chief Controlling Revenue Authority-Cum-Inspector General of Registration, Chennai, dated 21.01.2015.

(2.) This case has a very short scope: The appellants had executed a gift deed dated 17.06.2013 in favour of the Chennai Metropolitan Development Authority. No Stamp Duty was paid on it because according to the appellants any such gift in favour of the local body is exempted from the payment of Stamp Duty vide G.O.Ms.No.486, Commercial Taxes and Religious Endowments Department, dated 05.11.1997. The District Registrar however treated this as a Deed of Exchange and required the appellants to pay Stamp Duty on the same. The appellants took the matter in successive appeal upto the Chief Controller, Stamps and failed.

(3.) The learned counsel for the appellants would now contend that the earlier Government Order in G.O.Ms.No.486, Commercial Taxes and Religious Endowments Department, dated 05.11.1997 Gift was exempted from payment of Stamp Duty which is again reiterated in G.O.(Ms).No.56 dated 29.06.2017.