VED PRAKASH SHARMA Vs. DISTRICT REGISTRAR, JABALPUR

JUDGEMENT

(1.) The order passed in this petition shall also govern the disposal of connected W.P. No. 7448/2007 (Shailendra Shukla Vs. State of District Registrar and others) since both the petitions have been heard analogously.

(2.) By this petition under Articles 226 & 227 of the Constitution of India, the petitioner is seeking a direction against the respondents to refund the stamp duty which they have collected on the value of the flat no.10 in Satya Meya Jayate premises.

(3.) The sole contention which has been put forth by learned counsel for the petitioner by placing reliance upon the notification of the State Government no. 2850-B-6-17-CTD-V-87 is that this notification came into force with effect from 30.5.1992 exempting to pay stamp duty chargeable on instruments of sale to the extent of the value of the house/apartment executed by M.P. Housing Board, Nagar Vikas Pradhikaran and Primary Co-operative Housing Society registered or deemed to be registered under Madhya Pradesh Co-operative Societies Act, 1960. Learned counsel submits that admittedly the petitioner bought flat in question in the building constructed by the M.P. Housing Board vide registered sale deed dated 19.4.2006 (annexure P/1A=R/1). According to the learned counsel, on the date of sale this notification was in force and, therefore, in all fairness the Sub-Registrar ought to have directed for refund back the stamp duty since the petitioner has been exempted on the basis of the aforesaid notification of the State Government. Hence, it has been prayed that this petition be allowed and the respondents 1 to 3 be directed to refund the stamp duty which has been realized in excess.