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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.K.ILANTHIRAIYAN
Tata Communications Data Centres Private Limited – Appellant
Versus
District Registrar (Administration), Chennai – Respondent
ORDER :
1. Both the Writ Petitions have been filed challenging the order passed by the first Respondent dated 12.06.2017 thereby rejecting the appeal filed by both the petitioners and confirming the order passed by the second respondent dated 07.10.2015 thereby directing to pay stamp duty of Rs.9,21,271.50 and registration fee of Rs.9,213/- for the registration of the lease amendment deed dated 09.09.2016.
2. The petitioner in W.P.No.7235 of 2018 is the lessor (hereinafter called as lessor) and the petitioner in W.P.No.6892 of 2018 is the lessee (hereinafter called as lessee).
3. The lessor had given lease in respect of office space having super built up area totalling an extent of 65,965.7 sq. ft. on ground plus five floors to the lessee with effect from 11.04.2017 for a period of 20 years by way of lease deed dated 28.03.2014. It was presented for registration before the second respondent on 22.07.2014 and was registered vide document No.103/2015. The stamp duty of Rs.1,20,86,405/- and the registration fee of Rs.20,305/- were paid at the time of registration.
4. Subsequently, the lessor and lessee identified a discrepancy in the recorded area of the demised premises under the lease d
The supplementary lease deed constitutes a transfer of lease, not a new lease, and is subject to stamp duty under Article 63 of the Indian Stamp Act, not Article 35(a).
The main legal point established in the judgment is the interpretation of the nature of the document, the requirement for registration and stamp duty, and the duty of the Court to ensure compliance w....
An Agreement to Lease which does not create a present demise is classified as a license, not subject to stamp duty as a lease under relevant statutory provisions.
A lease agreement is not subject to increased stamp duty under construction law provisions when alterations by tenants require landlord consent, as it does not constitute a development agreement.
Security deposits for leases, being refundable, are not subject to stamp duty under Article 35(c) but may be chargeable under Article 57 of the Stamp Act when adjusting against rent or lease obligati....
The court ruled that stamp duty on a rectification deed should only be calculated on the excess area of 178.27 sq.mtrs., not the larger figure claimed by authorities, upholding the original lease ter....
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