State of Tamil Nadu Represented by the Principal Secretary vs Serene Estate Private Limited

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2024 Supreme(Mad) 1029

SANJAY V. GANGAPURWALA, D. BHARATHA CHAKRAVARTHY
State of Tamil Nadu Represented by the Principal Secretary – Appellant
Versus
Serene Estate Private Limited – Respondent

Advocates:
Advocate Appeared:
For the Appellant : Mr.S.Silambanan, AAG Assisted by Mr.Yogesh Kannadasan Special Government Pleader, Mr.V.Venkadasalam, Mr.Naveen Kumar Murthi, Senior Counsel for Ms.S.Varsha, Ms. S.Kamala Rani, Mr.S.R.Raghunathan, Senior Counsel for Ms.Preeti Mohan & Mr. K.V.Karthi Subramanian, Ms.Inthu Karnakaran, Mr.P.R.Murali, Mr.G.Raghavan, Senior Counsel for Ms.Preeti Mohan
For the Respondent: Mrs.Inthu Karunakaran, Mr.S.Silambanan, AAG Assisted by Mr.Yogesh Kannadasan, Special Government Pleader

Table of Content
1. discussion about the chargeability of stamp duty on amalgamation. (Para 1 , 4)
2. factual basis of the case, detailing circulars and government orders. (Para 2)
3. legal principles that define the nature of the instrument for duty. (Para 5 , 6)

JUDGMENT :

Hon'ble Mr.Justice D.Bharatha Chakravarthy

Prayer in W.A.No.758 of 2022 : Writ Appeal filed under Clause 15 of the Letter Patent, to set aside the order dated 12.01.2022 made in W.M.P.No.23193 of 2021 in W.P.No.21979 of 2021.

A. The Petitions:

These Writ Petitions are filed challenging the validity of the Circular dated 20.11.2018, issued by the Inspector General of Registration in No.49282/P1/2018 and / or G.O.(Ms.) No.29, Commercial Taxes and Registration (J1) dated 01.03.2019 and G.O.(Ms.) No.47, Commercial Taxes and Registration (J1) dated 19.02.2020. When some of the Writ Petitions were originally pending before the learned Single Judge, interim orders were passed, directing the registration of documents without prejudice to the rights of parties, upon receiving an undertaking affidavit before the registration authorities. Aggrieved by the interim orders, the Writ Appeals are filed. Subsequently, the Writ Petition

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2024 Supreme(Mad) 1029

SANJAY V. GANGAPURWALA, D. BHARATHA CHAKRAVARTHYState of Tamil Nadu Represented by the Principal Secretary – AppellantVersusSerene Estate Private Limited – Respondent

Cases Referred (15)

SANJAY V. GANGAPURWALA, D. BHARATHA CHAKRAVARTHY
State of Tamil Nadu Represented by the Principal Secretary – Appellant
Versus
Serene Estate Private Limited – Respondent