Chandigarh, December 8
The Punjab and Haryana High Court has upheld State of Punjab’s decision to charge different stamp duties from land developers and the government. The ruling came on a petition filed by land developer HP Singh against the State of Punjab and others respondents. The petitioner was seeking a direction to the State, along with the Punjab Urban Development and Planning Authority, to charge stamp duty from it for “registration of an instrument of sale” on a par with the stamp duty charged from the government, PSUs or local bodies. A notification to this effect was also challenged.
The Bench of Justice MM Kumar and Justice Rajiv Narain Raina asserted: “A private developer like the petitioner develops land for sale in the market for promoting his business and this is subject to regulatory laws whereas the state government, PSUs and local bodies develop and sell land for social purpose to meet the dire need for housing at a cost affordable to a distinct class that is not so affluent.”
The Bench added: “The notification in our view does not practice any discrimination between the two distinct groups”.
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