K.CHANDRU
K. K. Ritha – Appellant
Versus
Government of Puducherry, Rep. By the Secretary, Revenue Department, Secretaries – Respondent
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
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