The High Court of Madras disposed of a writ appeal filed by registration authorities against an order setting aside a stamp duty demand on a security deposit. Rejecting the contention that Article 35 supported the levy, the Court held that security deposit is distinct from premium and found no case for interference.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.A.No.2706 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.10.2023
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.A.No.2706 of 2023
Vs
Rep.by its Authorized Signatory, A.Samuel Ernest.
.. Respondents
Prayer : Appeal under Clause 15 of the Letters Patent to set aside the order passed by the learned Single Judge in W.P.No.40067 of
Page 1 of 4
W.A.No.2706 of 2023
2016, dated 14.11.2022.
For the Appellants : Mr.R.Raman Laal Additional Advocate General assisted by Mr.T.K.Saravanan Government Advocate
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
Heard Mr.R.Raman Laal, learned Additional Advocate General, assisted by Mr.T.K.Saravanan, learned Government Advocate, for the appellants.
Page 2 of 4
W.A.No.2706 of 2023
that the demand of stamp duty on the security deposit appears to be incorrect.
In the light of the above, no case for interference is made out. The writ appeal is disposed of accordingly. There will be no order as to costs. Consequently, C.M.P.No.22775 of 2023 is closed.
(S.V.G., CJ.) (D.B.C., J.) 06.10.2023 Index : Yes/No Neutral Citation : Yes/No sasi
_____________ Page 3 of 4_
W.A.No.2706 of 2023
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY,J.
(sasi)
W.A.No.2706 of 2023
06.10.2023
_____________ Page 4 of 4_
2 issues framed by the court
Whether Article 35 of the Indian Stamp Act, 1899 authorises levy of stamp duty on security deposit.
Whether the Single Judge's order setting aside previous orders and directing fresh determination of stamp duty warrants interference.
1 provisions across 1 enactments
The Inspector General of Registration, The District Registrar Tuticorin, The Sub Registrar Tuticorin
APM Terminals India Private Ltd, Hari and Co.
Sanjay V. Gangapurwala
D. Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
