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2023 Supreme(Online)(MAD) 3389

HIGH COURT OF MADRAS
Hon`ble Mr Justice P. VELMURUGAN
Mousumi Dey – Appellant
Versus
The Sub Registrar Puducherry – Respondent


ORDER

This writ petition has been filed challenging the order dated

28.08.2018 passed by the respondent.

2. The case of the petitioner is that she is a resident of Puducherry and the Government of Puducherry, in order to encourage property holding by women, had granted 50% concession in stamp duty for women members acquiring property through deed of sale, exchange or gift, vide its notification No.8834/Rev.C3/2004 dated 17.12.2004 and this is popularly known as “Women Purchaser Concession”. This was amended, vide notification dated 31.08.2009 so as to restrict the concession to the women residents of Puducherry only. On 21.02.2018, the petitioner had purchased a house property situated at Louie Prakasam Street at Puducherry, vide Sale deed registered as Document No.3533 of 2018, valued at Rs.90,00,000/- and the petitioner had paid the required stamp duty of Rs.4,50,000/- payable by a women purchaser in Puducherry. The petitioner had purchased the property through housing loan obtained from ICICI Bank Limited, Puducherry for an amount of Rs.86,99,925/- and as per the RBI norms, she had executed a Memorandum of Deposit of title deeds on the same day of the purchase of the property i.e

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