HEMLATA Vs. STATE OF M P

JUDGEMENT

(1.) THIS intra-Court appeal preferred under section 2(1) of the Madhya Pradesh Uchcha Nyayalaya (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. 1017/2001. A Division Bench of this Court heard the appeal and referred the entire appeal for consideration by a Larger Bench with the following words :- "Regard being had to all the aspects that have arisen before us we are of the considered opinion that the controversy is of immense signification and involves substantial question of law of general importance. Thus, it is apt that the matter should be heard by a Larger Bench. We also think it condign that the entire case be heard and decided by a Larger Bench so that the controversy is put to rest in an authoritative manner. Thus, we restrain ourselves from framing any question. We are inclined to refer the matter to the Larger Bench under Rule 8(2) of the High Court of Madhya Pradesh Rules, 2008."

(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-deed dated 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 person against whom and the circumstances under which the "charge" is not enforceable. It reads as under :-