201 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-18904-2016 (O&M)

Date of decision: 11.11.2025 HOLIHEART CHARITABLE AND EDUCATIONAL SOCIETY ...Petitioner(s)

VERSUS STATE OF PUNJAB AND OTHERS ...Respondent(s)

CORAM: HON'BLE MR. JUSTICE JASGURPREET SINGH PURI Present:- Mr. Mukand Gupta, Advocate for the petitioner.

Ms. Shruti, AAG, Punjab.

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JASGURPREET SINGH PURI, J. (Oral)

1. The present petition has been filed under Articles 226/227 of the Constitution of India, seeking issuance of a writ in the nature of certiorari for quashing the order dated 10.02.2016 (Annexure P-7) passed by respondent No.2 and order dated 02.09.2014 (Annexure P-6) passed by respondent No.3.

2. Learned counsel for the petitioner submitted that it is a case where the petitioner is a Charitable Educational Society running a School in the name of Holy Heart Public School, Mansa. He further submitted that for the purpose of registering the sale deed, the document was presented before the registering authority and it was duly registered without payment of stamp duty in view of the fact that the petitioner was a Charitable Institution and was entitled to such exemption. With regard to the law on exemption, he referred to para No.6 of the present petition, wherein the provisions of the Indian Stamp Act, 1899 and the Registration Act, 1908, as amended by the State of Punjab, have been reproduced, which provide that if there is any sale or gift deed executed in favour of a Charitable Institution, then the same is exempted from payment of stamp duty. He further submitted that a note is also appended to the aforesaid provision stating that a Charitable Institution means Institution established for charitable purpose within the meaning of the Charitable Endowments Act, 1890 (Central Act of 1890).

3. Learned counsel for the petitioner further submitted that there is no provision under the Charitable Endowments Act, 1890, for getting a Charitable Endowment registered but the same must fall within the definition of a Charitable Endowment as provided under the Act. He further submitted that the petitioner is a Charitable Endowment and regarding which all the relevant documents pertaining to the same as to whether the petitioner is running the school on charity basis or not were provided by the petitioner to his counsel, which includes the report of the Chartered Accountant (CA) attached along with the present petition as Annexure P-9 dated 30.08.2013, which clearly stated that the petitioner is a Charitable Institution and not earning any profit and various other documents were also supplied. He further submitted that when the matter was remanded back by the Commissioner, Faridkot Division, Faridkot to the Collector (ADC), Mansa vide order dated 06.06.2014 (Annexure P-5), the Collector (ADC), Mansa, passed the impugned order dated 02.09.2014 (Annexure P-6) and the aforesaid report of the Chartered Accountant was prior to the aforesaid order passed, but the same was not taken into consideration by the Collector (ADC), Mansa and the petitioner was directed to pay the stamp duty. He further submitted that thereafter, the petitioner filed an appeal before the Commissioner, Faridkot Division, Faridkot, which was dismissed vide order dated 10.02.2016 (Annexure P-7) on the ground that no document was supplied by the petitioner establishing that it is a Charitable Institution. He further submitted that most of the documents were already in the possession of the petitioner, especially the report of the Chartered Accountant, which has been attached along with the petition as Annexure P-9 but the same has not been taken into consideration by the Collector (ADC), Mansa and the Commissioner, Faridkot Division, Faridkot.

4. Mr. Gupta while referring to the reply filed on behalf of the respondents submitted that the stand which has been taken by the respondents was that the petitioner had not been able to produce any document such as the annual report, income tax exemption cer