D.Dis.No.1380/P1/2024, Revision Petition on Document No. P.376/2023
The Chief Controlling Revenue Authority and Inspector General of Registration, Chennai, issued D.Dis.No.1380/P1/2024 dated 26 February 2024, allowing the revision petition concerning a gift of land to Tamilnadu Generation and Distribution Corporation Limited for a substation serving the Prestige Windsor Park residential project. The proceeding sets aside the District Registrar, Chennai South order requiring deficit stamp duty of Rs.12,21,285 and a penalty of Rs.215, after finding that the project was group housing covered by the concession in G.O.(Ms) No.107, Commercial Taxes and Registration (J1), dated 3 August 2012.
What the proceeding decides
D.Dis.No.1380/P1/2024 dated 26 February 2024 was issued by the Chief Controlling Revenue Authority and Inspector General of Registration, Chennai, under a revision petition relating to Document No. P.376/2023 at the Sub Registrar Office, Kundrathur. The authority set aside the District Registrar, Chennai South decision and allowed the revision petition.
The result is that the District Registrar's determination of Rs.12,21,285 as deficit stamp duty and Rs.215 as penalty does not stand for this document.
Property transaction covered
Document No. P.376/2023 is a gift deed executed on 7 September 2023 with these features:
- Five named landowners, represented by Prestige Estates Projects Limited, were the donors.
- Tamilnadu Generation and Distribution Corporation Limited was the recipient.
- The gift covered 10 cents of land.
- The land was intended for establishing a substation for the Prestige Windsor Park residential project.
- The document stated a property value of Rs.100 and carried stamp duty of Rs.100.
The registering officer had treated the document as a gift outside the claimed concession and sent it to the District Registrar. The District Registrar then assessed the deficit duty and penalty.
Reasons for allowing the revision
The Chief Controlling Revenue Authority and Inspector General of Registration relied on the document terms and supporting records, including:
- The gift was executed for establishing a substation for the residential project under regulation 29 (12) (b) of the Tamil Nadu Electricity Distribution Code, 2004.
- The Executive Engineer of Tamilnadu Generation and Distribution Corporation Limited executed the document as the recipient, confirming the stated purpose.
- A letter from the Superintending Engineer, Chennai Electricity Distribution Circle, West, stated that the land gift could be registered under G.O.(Ms) No.107 dated 3 August 2012.
- The Chennai Metropolitan Development Authority planning permit showed that the project comprised six blocks with 637 dwelling units.
Based on these facts, the authority found that Prestige Windsor Park was a group housing project within the scope of G.O.(Ms) No.107, Commercial Taxes and Registration (J1), dated 3 August 2012.
Who is directly affected
D.Dis.No.1380/P1/2024 directly affects the donors, Prestige Estates Projects Limited, Tamilnadu Generation and Distribution Corporation Limited, and the registration authorities handling Document No. P.376/2023. Its conclusion is based on the purpose of this land gift and the records establishing the development as group housing.
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Common questions
Was the deficit stamp duty demand against the TANGEDCO gift deed cancelled?
Yes. D.Dis.No.1380/P1/2024 set aside the District Registrar's decision assessing deficit stamp duty of Rs.12,21,285 and a penalty of Rs.215 for Document No. P.376/2023.
Why was the land gifted to Tamilnadu Generation and Distribution Corporation Limited?
The 10 cents of land was gifted for establishing a substation for the Prestige Windsor Park residential project.
Why did the authority treat Prestige Windsor Park as group housing?
The Chennai Metropolitan Development Authority planning permit showed that the project had six blocks containing 637 dwelling units. The authority therefore found that it was a group housing project within the scope of G.O.(Ms) No.107 dated 3 August 2012.
Does the proceeding decide the stamp treatment of every gift to Tamilnadu Generation and Distribution Corporation Limited?
The proceeding concerns Document No. P.376/2023 and relies on the specific purpose of the gift and records showing that Prestige Windsor Park was a group housing project.
