HEMLATA Vs. STATE OF M P

JUDGEMENT

(1.) THIS intra-court appeal preferred under Section 2(1') of the Madhya Pradesh Uchcha Nyaylaya (Khand Nyaypeeth Ko Appeal) Adhiniyam 2005, challenges the order dated 25.6.2001 passed by a learned Single Judge of this Court in W.P.No.1 017/2001. A Division Bench of this Court heard the. appeal and referred the entire appeal for consideration by a larger Bench with the following words:

(2.) THE bare facts necessary for the decision of this appeal are that the respondent No.3 Abhishek Griha Nirman Sahakari Sanstha Maryadit (hereinafter referred to as 'the Society') is a co-operative housing society. THE Society purchased the property bearing Survey No. 93, area 0.364 hectare (39204 sq. ft.) from its owners (called the Keemti family) by sale deed dated 7/5/1995. THE property was subsequently sold by the Society to the present appellants by 4 sale deeds dated 30/5(2007. THEre is no dispute that full stamp duty was paid on the 4 sale deeds executed by the Society in favour of the present appellants. After purchasing, the land on 30/5/1997, the appellants constructed a building thereon after obtaining the necessary sanction for construction from the concerned Authorities. Much after the 4 sale-deeds, and after the constructions, a proceeding was initiated .on 1/5/1999/against the said society by the competent authority by the Indian Stamp Act, 1899 (for brevity 'the Act') for recovery of the shortage of stamp duty amounting to Rs. 64,35,908/- in respect of the sale deed dated 7/5/1995 executed in favour of the Society. THE said stamp duty was assessed by order dated 24/9/1999 on the ground that the society had acquired the said land by the sale-deeddated 7/5/1995 without payment of the stamp duty because of exemption which was improperly obtained. THE Authority under the Act by order dated 15.3.2001 attached the said property as the respondent-society had not paid the requisite stamp duty on the instrument of sale. THE said attachment was done taking recourse to the provisions under the Madhya Pradesh Land Revenue Code, 1959 .(hereinafter referred for short as 'the Code').

(3.) SECTION 100 of the Transfer of Property Act defines a "charge" and also specifies the persons against whom and the circumstances under which the