Women availing stamp duty concession cannot alienate the property to a male member within five years without paying the balance of the concession.

1. The petitioner has filed the present writ petition, seeking for a direction to the respondents to register the document in favour of a male member only to the extent of sale by collecting the stamp duty as applicable and without insisting the balance of 50% stamp duty on the entire sale already effected.

2. When the writ petition came up on 21.10.2010, Mr.Vijay Anand, learned Government Advocate (Puducherry) took notice on behalf of the respondents. He has filed a counter affidavit dated Nil (February 2011).

3. The brief facts leading to the filing of the writ petition were as follows:

The Government of Puducherry issued a notification under the Indian Stamp Act, 1899, to grant remission of 50% Stamp duty to women member(s) who acquire property through deed of sale, exchange or gift in their names subject to certain conditions. The two conditions appended to the notification were:

"i) The above concession shall not be applicable to a woman purchaser, if a property is jointly purchased with male member(s), as the case may be.

ii) Woman member(s) availing the above concession shall not alienate such property in favour of any male member, either individually or jointly, by any means, including power of attorney, for a period of 5 years from the date of registration:

Provided that the women beneficiary may alienate such property within the period of five years, after remittance of the balance 50% stamp duty, without any interest."

4. Pursuant to the said notification, the Revenue Department issued appropriate guidelines to the Registering Officers incorporating the terms of concession granted to woman member. The sum and substance of the concession was women should acquire property. On such acquisition, the State Government is willing to forego 50% of the Stamp duty under the premises that the women will continue to hold the property. Even in case of any alienation, as per the terms of conditions, there is embargo on the alienation within five years. If such breach of condition takes place, then the concession availed by the person will stand forfeited.

5. In the present case, the petitioner is the beneficiary of acquisition of land to the extent of 9750 Sq.t. She has also availed 50% stamp duty concession from the Government. However, for reasons best known, the petitioner wanted to sell 409.50 Sq.Ft, which is 4.20% undivided share, right, title and interest out of the total extent in favour of one person who is admittedly a male member. Even before presenting the document before the Registrar, the petitioner sent a representation dated 08.07.2010 stating that she has enclosed the attested photocopy of the registered sale deed dated 12.01.2007 and sought permission to sell it to a male member by agreeing to pay the stamp charges without any concession. There is no order passed by the respondents since there was no instrument presented at the hands of the respondents. Even while the representation is pending, the petitioner moved this Court with the present writ petition with the prayer already extracted above.

6. The stand of the petitioner as contended before this Court was that she is not seeking any concession in respect of the present sale and she is willing to pay the stamp duty for the extent of the land which she is willing to convey to another male member.

7. From the counter affidavit filed by the respondents, it is brought to the notice of this court that while availing the said concession, an appropriate seal is put in the instrument containing the following endorsement:

"Certified that the transferee namely .........D/o.(or)W/o...... in this Instrument has availed the concession of remission of stamp duty of 50% amounting to Rs ..... (in words)...... The said transferee shall not alienate this property within a period of five years from the date of registration without paying the 50% of the stamp duty concession to the Government".

8. The petitioner having agreed to the said condition and availed the