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Mutation of Entries in revenue records - partition deed is not included in Section 120 of the Act, respondent No.2 has no power or authority to demand any duty or surcharge.=Clause (b) of Section 120 of the Act, which is relevant in this context, reads as under: -- 120. Method of assessments of duty on transfers of property:- The duty on transfers of property shall be levied: (a) (b) at such rate as may be fixed by the Government, not exceeding five per centum on the amount specified below against such instrument; Description of instrument Amount on which duty shall be levied (i) Sale of immovable property (ii) Exchange of immovable property (iii) Gift of immovable property (iv) Mortgage with possession of immovable property (v) Lease for a term exceeding one hundred years or in perpetuity of immovable property The amount or value of the consideration for the sale, as set- forth in the instrument or the market value of the property which is the subject matter of the sale whichever is higher. The market value of the property of greater value, which is the subject matter of exchange. The market value of the property which is the subject matter of the gift. The amount secured by the mortgage, as set forth in the instrument. An amount equal to one-sixth of the whole amount or value of the rents which would be paid or delivered in respect of the first fifty years of the lease as set forth in the instrument. A careful perusal of the above reproduced provision would reveal that as many as five kinds of documents have been envisaged for collection of duty/surcharge. These documents do not include partition deeds. The learned standing counsel for the Municipalities (TS) appearing for respondent No.2 has fairly conceded that no provision other than Section 120 of the Act deals with levy of duty/surcharge on the instruments pertaining to immovable property. As the partition deed is not included in Section 120 of the Act, respondent No.2 has no power or authority to demand any duty or surcharge. Therefore, it follows that the impugned notice, by which the petitioners applications were returned for nonpayment of fee of Rs.15,48,078/- is liable to be declared as illegal and arbitrary and accordingly, it is declared as such. The petitioners are permitted to re-submit their applications for mutation. On receipt thereof, respondent No.2 shall consider the same, without insisting on payment of any fee, take an appropriate decision, in accordance with law, and communicate the same to the petitioners, within a period of one month from the date of receipt of a copy of this order.

Mutation of Entries in revenue records – partition deed is not included in Section 120 of the Act, respondent No.2 has no power or authority to demand any duty or surcharge.=Clause (b) of Section 120 of the Act, which is relevant in this context, reads as under: — 120. Method of assessments of duty on transfers of property:- The duty on transfers of property shall be levied: (a) (b) at such rate as may be fixed by the Government, not exceeding five per centum on the amount specified below against such instrument; Description of instrument Amount on which duty shall be levied (i) Sale of immovable property (ii) Exchange of immovable property (iii) Gift of immovable property (iv) Mortgage with possession of immovable property (v) Lease for a term exceeding one hundred years or in perpetuity of immovable property The amount or value of the consideration for the sale, as set- forth in the instrument or the market value of the property which is the subject matter of the sale whichever is higher. The market value of the property of greater value, which is the subject matter of exchange. The market value of the property which is the subject matter of the gift. The amount secured by the mortgage, as set forth in the instrument. An amount equal to one-sixth of the whole amount or value of the rents which would be paid or delivered in respect of the first fifty years of the lease as set forth in the instrument. A careful perusal of the above reproduced provision would reveal that as many as five kinds of documents have been envisaged for collection of duty/surcharge. These documents do not include partition deeds. The learned standing counsel for the Municipalities (TS) appearing for respondent No.2 has fairly conceded that no provision other than Section 120 of the Act deals with levy of duty/surcharge on the instruments pertaining to immovable property. As the partition deed is not included in Section 120 of the Act, respondent No.2 has no power or authority to demand any duty or surcharge. Therefore, it follows that the impugned notice, by which the petitioners applications were returned for nonpayment of fee of Rs.15,48,078/- is liable to be declared as illegal and arbitrary and accordingly, it is declared as such. The petitioners are permitted to re-submit their applications for mutation. On receipt thereof, respondent No.2 shall consider the same, without insisting on payment of any fee, take an appropriate decision, in accordance with law, and communicate the same to the petitioners, within a period of one month from the date of receipt of a copy of this order.

THE HON’BLE SRI JUSTICE C.V.NAGARJUNA REDDY

WRIT PETITION No.38121 of 2015

19-01-2016

Shyamsundar Agarwal and others .. Petitioners

The State of Telangana, represented by its Principal Secretary, Municipal Administration and Urban Development Department, Hyderabad and another .. Respondent s

Counsel for the petitioners: Mr.P.Lakshma Reddy

Counsel for respondent No.1:…

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#Mutation of Entries in revenue records - partition deed is not included in Section 120 of the Act #not mentioned in sec120 clause [b]#partition deed