MANNALAL ONKARLAL JAIN Vs. STATE OF M P

JUDGEMENT

(1.) BY this petition under Articles 226/227 of the Constitution of India, Petitioner challenges the correctness, validity and propriety of the Order, passed by Respondents Nos. 2, 3 and 4, annexed to the petition as Annexures-A, B and C.

(2.) THE brief facts leading to the petition are that Petitioner created a charitable trust on 26-11-1980 by contributing Rs. 15,000/ -. The said trust-deed was presented for registration on the stamp duty of Rs. 100/ -. The Collector (Stamps) found that stamp duty was required to be paid under Schedule 1 (A) of Article 58. For coming to the conclusions, he has placed reliance on a judgment of Delhi High Court in the matter of Chief Controlling Revenue Authority v. Banarasi Dass, AIR 1972 Delhi 128. Being dissatisfied with the said Order, the matter was taken up before the Commissioner and the Board of Revenue, as the Petitioner could not get any relief from the Tribunals, it has filed the present petition.

(3.) CONTENTION of the learned Counsel for Petitioner is, that Revenue Tribunals were absolutely unjustified in placing reliance upon a judgment of Delhi High Court. He also submits that Delhi High Court was not considering the exemption Clause, as is available in Madhya Pradesh Amendment. He submits that provisions of Article 64 would be applicable and the present trust can claim an exemption from payment of the stamp duty.