Petitioner sought exemption from stamp duty for a B.Ed. college registration, relying on an industrial policy notification. The court dismissed the writ, holding the college did not fall within the exemption scope.
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IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13154 of 2014
=========================================================== Surendra B.Ed. Teachers Training College, Surendra Nagar, Shivala More, Neora, Khagaul, Patna, P.S.- Bihta, District- Patna Running under Surendra Hemant Education & Social Welfare Society, through its Secretary, Dr. Shashi Bhushan Singh.
.... .... Petitioner Versus 1. The State of Bihar through Chief Secretary, Govt. of Bihar, Patna. 2. The Principal Secretary, Registration Department, Bihar, Patna. 3. The Principal Secretary, Industries Department, Bihar, Patna. 4. The Inspector General of Registration, Registration Department, Bihar, Patna. 5. The District Magistrate, Patna. 6. The Registrar, Registry Office, Danapur, Patna. .... .... Respondents =========================================================== Appearance : For the Petitioner : Mr. Manish Kumar, Advocate For the State : Mr. Partha Sarthy, GA11 =========================================================== CORAM: HONOURABLE MR. JUSTICE AJAY KUMAR TRIPATHI ORAL JUDGMENT Date: 06-11-2015
Petitioner filed writ application for a direction upon the respondents not to demand and claim stamp duty for registration of land since the petitioner is setting up a B.Ed. College which is a no profit no loss organization.
One of the reasons for making such claim is a gazette notification dated 24th of October, 2011 annexed as Annexure-4.
This notification has been issued as part of the industrial policy to encourage industrialization and expansion of industries in the State of Bihar and it is for the industries that such exemptions from registration and stamp duty has been exempted for certain period of time. Since petitioner's B.Ed. college does not come within the
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ambit and scope of the notification so issued in Annexure-4, the prayer of the petitioner for such an exemption has been moved on a mistaken understanding of law or the same said gazette notification. Writ has not merit. It is dismissed.
(Ajay Kumar Tripathi, J.)
Sanjay/- U
Surendra B.Ed. Teachers Training College through Dr. Shashi Bhushan Singh
The State of Bihar through Chief Secretary, Govt. of Bihar, Patna
The Principal Secretary, Registration Department, Bihar, Patna
The Principal Secretary, Industries Department, Bihar, Patna
The Inspector General of Registration, Registration Department, Bihar, Patna
The District Magistrate, Patna
AJAY KUMAR TRIPATHI
As recorded by the court registry
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