IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-09-2025 CORAM THE HON'BLE MR JUSTICE R. SURESH KUMAR AND THE HON'BLE MR.JUSTICE HEMANT CHANDANGOUDAR WA No. 2513 of 2025 AND CMP NO. 19660 OF 2025

1.The Chief Controlling Revenue Authority-cum-

Inspector General Of Registration Santhome High Road, Mylapore, Chennai - 600 004.

2.The District Registrar Registration Department, Chengalpet.

3.The Joint II Sub-registrar Office of Sub Registrar, Chengalpet.

..Appellants Vs

1. Eswaran Karuppiayan S/o S.Karuppiayan

2.Srimathi Kandasamy S/o Eswaran Karuppiayan

2. M/s. Mahindra Residential Developers Ltd, having off. at Administrative Block, Central Avenue, Mahindra World City, Natham Sub(PO), Chengalpet Tk, Kancheepuram - 603004 ..Respondents Prayer : Writ Appeal under Clause 15 of Letters Patent to set aside the order dated

03.07.2024 passed in WP No.21082 of 2018.

For Appellants : Mr.P.S.Raman, Advocate General For Mr.U.Baranidharan Special Government Pleader For Respondents : Ms.J.Swetha for M/s.Govi Ganesan -for R1 & R2 Ms.Aishwarya S Nathan - for R3

Order

(Order of the Court was made by R.Suresh Kumar J.)

This intra court appeal has been directed against the order passed by the Writ Court dated 03.07.2024 made in W.P.No.21082 of 2018.

2. The issue that has arisen for consideration in this appeal is as to whether stamp duty is payable for the lease executed in respect of residential unit in a non- processing area of a Special Economic Zone (SEZ) executed by the Developer / Co- Developer in view of the amendment made in the Indian Stamp Act by virtue of Section 57 of the SEZ Act.

3. Similar issue had already come up before us in W.A.2505 of 2025, where also a similar order as that of the present impugned order passed by the Writ Court dated 03.07.2024 made in W.P.No.20950 of 2018 was questioned. We have considered the said writ appeal and we have passed the following orders while disposing the W.A.No.2505 of 2025 by order dated 11.08.2025.

" 3. The issue raised in this lis is as to whether stamp duty is payable for the lease executed in respect of a residential unit in a non-processing area of Special Economic Zone (hereinafter referred to as SEZ) executed by the Developer / Co-Developer in view of the amendment having been made in Indian Stamp Act by virtue of Section 57 of the SEZ Act.

4. The third respondent is a duly approved SEZ Co-Developer vide Letter of Approval dated 25.04.2008 issued by the Board of Approval, Ministry of Commerce and Industry, Department of Commerce (SEZ Section), Government of India for developing residential units in non- processing area of the Special Economic Zone, Mahindra World City, Chengalpet. Out of those residential apartments, the respondents 1 and 2 had entered into a lease agreement to take a 3 BHK type residential unit admeasuring about 1060 sq.ft of carpet area corresponding to 1190 sq.ft of built up area. At the time of registration of the lease deed dated 23.06.2016, objection has been raised by the Registration Department to pay stamp duty in full. Due to urgency, under protest the stamp duty has been paid to the extent of Rs.4,18,918/- with an express undertaking that they would be entitled to seek refund of stamp duty from the department. Subsequently, a request had been made to refund the excess stamp duty, as such huge stamp duty ought not to have been received from the persons who were given leasehold rights in view of the amendments made in Indian Stamp Act especially under Section 57 of the SEZ Act. The said representation was not considered. Therefore, a writ petition had been filed seeking for a writ of Mandamus directing the registering authority to refund the sum of Rs.4,18,918/- paid towards stamp duty for the lease deed dated 26.02.2016.

5. When the said writ petition came up for consideration before the Writ Court, it was brought to the knowledge of the Writ Court that already similar issue had been considered in W.P.No.211 of 2016 and it was disposed of by an order dated 20.07.2016, where