1. The petitioner has filed the present writ petition seeking issuance of writ of certiorarified mandamus to call for the records of the 1st respondent dated 22.02.2010 passed in Letter No.68443/P1/05 and quash the same and to direct the petitioner not to collect the stamp duty under Section 2(24) r/w Article 58(a)(ii) of the Stamp Act on the documents bearing No.4240 of 2002, registered at the office of Sub-Registrar, Thirupathur.

2. Mr.M.K.Kabir, learned Senior counsel appearing for the petitioner submitted that though the petitioner is a Religious and Charitable Institution registered under the Societies Registration Act, it is engaged in more charitable works, therefore, it is a charitable trust. Whileso, one another Trust, namely, Christukula Ashram, Tirupathur, Vellore District, which is also a Religious Charitable Trust, registered as a Trust, is a Ashram running an Orphanage in order to help the destitute children and also deserted children, who are deserted by the parents. The very purpose of the Ashram is to dedicate its lives to selfless service to the sick and poor, especially among the villages and also to establish institutions and to realise the said purpo