(1.) The State, through its Chief Controlling Revenue Authority- cum - Inspector General of Registration, Chennai, has filed these Intra Court Appeals, aggrieved by the orders, dated 20.07.2016, and 01.02.2019, passed by two learned Single Judges of this Court, allowing Writ Petition No.211 of 2016 and W.M.P.Nos.36198 and 36199 of 2018 in W.P.No.31022 of 2018 respectively, filed by one Ms.Deepti Ahuja and M/s.Mahindra World City Developers Limited, separately.
(2.) The learned Single Judge allowed the Writ Petition filed by the said writ petitioner, who was the lessee of the property, developed by the Respondent-M/s.Mahindra Residential Developers Ltd., as a co- developer in a Special Economic Zone (SEZ), approved by the Board of Approval, Ministry of Commerce and Industry, Government of India, in the land measuring 1550 Acres, Chengalpattu Taluk, Kancheepuram District.
(3.) The learned Single Judge held in favour of the writ petitioner in para 18 of the order impugned before us that since the property in question was situate in an SEZ, the registration of the Lease Deed in favour of the writ petitioner does not require any Stamp Duty, in view of proviso (3) to Section 3 of the Indian Stamp Act,1899, as amended by Act No.28 of 2005 with effect from 23.06.2005.