The main legal point established in the judgment is the strict interpretation of government orders granting concessions and the need for industries to satisfy the definitions therein to qualify for the benefits.

1. The petitioner herein in W.P.No.24774 of 2006 challenges the order dated 09.05.2006 on the file of the second respondent denying the benefit of G.O.Ms.No.15, Information Technology Department dated 21.7.2004, holding that the 50% concession in respect of stamp duty and registration charges as per the said Government Order would be applicable to the first transaction by the I.T.Companies/ITEs for the conveyance of the property and hence prays that the second respondent be directed to issue the certification in terms of G.O.Ms.No.15, Information Technology Department dated 21.7.2004, entitling the petitioner to 50% concession in respect of stamp duty and registration charges for the conveyance of the property. Writ Petitioner in W.P.No.15468 of 2006 seeks similar prayer in respect of the proceedings dated 1.3.2007 made by the second respondent herein.

2. The petitioner in W.P.No.24774 of 2006 is a company stated to have as its object the setting up of Software Technology Park. The petitioner contends that as per the 2002 I.T. Policy of the State, and G.O.Ms.No.15 dated 21.7.2004, the petitioner is entitled to have the benefit of 50% exemption from payment of stamp duty in respect of purchase of the property. Basing its claim on G.O.Ms.No.15 dated 21.7.2004 in respect of purchase of the land for putting up the I.T. Park, the petitioner submitted an application in Annexure A on 08.04.2006 to ELCOT, the second respondent herein, informing them that the petitioner has put up an I.T. Park in the name of Olympia Technology Park and sought for certification as to the eligibility for the remission of stamp duty.

3. Learned Senior Counsel appearing for the petitioner contended that so long as the petitioner satisfied the requirement in G.O.Ms.No.15 dated 21.7.2004, the question of denial of the benefit of remission does not arise. Learned Senior Counsel pointed out that the petitioner has been considered as an I.T. Industry as per the Central and State enactments. In the above circumstances, going by the recognition granted under those enactments, the benefit be extended to the petitioner.

4. Per contra, learned Advocate General submitted that the I.T. Policy of the Government of Tamil Nadu seeks to extend the benefit of remission of stamp duty and registration charges to the benefit of the industries which are actually in the business of I.T. The petitioner being not one such industry, it is not entitled to have the benefit of remission. He emphasized on the object of the policy that I.T. Park is treated as an industry only for the specific purpose, namely, for locating the same in the backward areas, to which alone, the benefits are available. Barring that, Information Technology Parks will not be entitled to any remission from duty as a matter of course. Referring to the Notification granting concession on stamp duty and registration charges, learned Advocate General urged that going by the wordings of the notification, the remission is granted in respect of purchase of lands by I.T. industries alone, that the duty remitted is intended to make available the capital needed by the I.T. industry. The notification thus issued has a purpose and it is not intended for one who is in the business of putting up construction and selling the I.T. Parks therein, which does not, by any stretch of imagination, make petitioner like builders an I.T. Company. Given the purport of the policy to usher in greater and better growth in the I.T. sector, the respondents have correctly interpreted the Government Order to deny the benefit of exemption to the petitioner.

5. With the object of promoting investment in I.T. Sector, the Government of Tamil Nadu introduced several measures granting incentives to Units in I.T. Parks/STPs one of which happens to be in the field of granting remission to Units in private Information Technology Parks (ITPs) from payment of stamp and registration duties at the time of allotment of sites/built up space as