O R D E R

The petitioner has filed this writ petition, seeking for issuance of writ of Certiorarified Mandamus, calling for the records of the third respondent herein in respect of the impugned demand notice dated 14.10.2015 issued by the third respondent herein, the Sub-Registrar (In-Charge), Joint-II, The Sub- Registrar Office, Thousand Lights, Chennai – 600 014, to the petitioner herein, quash the same, as the proceedings of the Chief Controlling Revenue Authority-cum-Inspector General of Registration, proceedings No.3297/P1/2015 dated 08.04.2015 is not applicable to the petitioner insofar as it relates to the execution of Gift Deed by the petitioner, Doc.No.224 of 2015 dated 27.02.2015 in the office of the Sub-Registrar (In-Charge), Joint-II, The Sub-Registrar Office, Thousand Lights, Chennai – 600 014, the 3rd respondent herein, along with the direction to the respondents herein to refund the amount of Rs.9,60,139/- (Rupees nine lakhs sixty thousand one hundred and thirty nine only) received from the petitioner towards deficit of stamp duty, and Rs.1,37,080/- (Rupees one lakh thirty seven thousand and eighty only) received from the petitioner towards deficit of registration fees on 16.10.2015 with simple interest at the rate of 12% per annum from the date of payment, i.e., from 16.10.2015 till the refund of the same to the petitioner by the respondents herein.

2. The case of the petitioner is that the petitioner’s company is the developer of lay out and carrying out construction in respect of residential apartments, group housing, gated communities and complexes. Moreover, the petitioner is the owner of the property measuring to an extent of 5716.60 sq.mt, comprised in Old S.No.314 and Re-survey No.123/2, Block No.21 of Nungambakkam Village, Egmore-Nungambakkam Taluk, Chennai District, located at Old Door No.2/6, New Door No.21, Nungambakkam High Road, Chennai 600 006. The petitioner has submitted a proposal for constructing multi-stored building in the above survey number for the purpose of construction of triple basement (Automated Mechanical parking pro. With car lift 4 Nos) + stilt + 1 st floor to 13th floor + 14th floor (part) residential building with 166 dwelling units with Gym, Health Club and swimming pool at 1 st floor level. In compliance of the development control rules and regulation of construction of multi-stored building prevailing at present in respect of Open Space Reservation (OSR) and in the interest of public at large had voluntarily gifted a portion of the land required for street alignment notified by the Government and the petitioner had executed the gift deed dated 27.02.2015 bearing document Reg. No.224 of 2015 in favour of the Chennai Metropolitan Development Authority to an extent of 63.72 sq.mts in the above mentioned property in Old S.No.314, Re-survey No.123/2, Block No.21 of Nungambakkam village, Egmore – Nungambakkam Taluk, Chennai, situated within the corporation of Chennai.

2.1. The said gift deed was executed in the Non-Judicial Stamp Paper of Rs.100/- as such gift deeds are exempted towards payment of stamp duty and registration fees in terms of G.O.Ms.No.359 Commercial Taxes and Religious Endowment Department, dated 18.10.1993. However, the third respondent demanded a sum of Rs.9,60,139/- towards stamp duty and a sum of Rs.1,37,080/- towards registration charges, which required to be collected in terms of G.O.Ms.No.486 C.T. & R.E. Department dated 05.11.1997. The petitioner in order to avoid any confrontation with registration department had remitted the entire amount of Rs.10,97,219/- to the third respondent on 16.10.2015 by way of demand draft, as against the illegal collection of stamp duty and registration fee, the present writ petition is filed with the aforesaid prayer.

3. Learned Senior counsel appearing for the petitioner would submit that the petitioner is exempted from stamp duty and registration, as such gift deeds executed in favour of the public authorities are exempted towa