REKHA BAJAJ Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) Petitioners have assailed the vires of Government Order dated March 4, 2014 bearing No. 346-FT. Petitioners have also sought quashing of the letter dated March 7, 2017.

(2.) Learned Senior Advocate appearing for the petitioner has submitted that, the petitioner presented a deed of conveyance for registration. The conveyance relates to Premises No. 61A, Sharat Bose Road, Kolkata. The respondent Nos. 6 to 8 are the owners of such property. The respondent Nos. 6 to 8 executed an agreement for sale in favour of the respondent No. 5 on August 19, 2016. The entire consideration of Rs. 3,98,00,000/- was paid by the respondent No. 5 to the respondent Nos. 6 to 8. Such agreement for sale was duly registered and full stamp duty paid thereon. The agreement for sale provided that, the respondent No. 5 would be entitled to nominate a purchaser and that, if such nomination was made, the respondent Nos. 6 to 8 would be obliged to execute conveyance in favour of the nominee.

(3.) Learned Senior Advocate appearing for the petitioners has submitted that, the respondent No. 5 nominated the petitioner in terms of such agreement for sale. In terms of such nomination, a draft deed of conveyance was prepared. The draft deed of conveyance was presented with the respondent authorities. The respondents did not accept the same and contended that, the deed of conveyance would require stamp duty. According to him, the agreement for sale having been registered with full stamp duty and such agreement for sale having a clause permitting nomination, no further stamp duty is payable for registration of the conveyance in view of the provisions of the Indian Stamp Act, 1899 as applicable in the State of West Bengal.