CIVIL APPEAL NOS. 3195-3196 OF 2020 (ARISING OUT OF SLP(C)Nos.10972-10973 OF 2020)
The Trustees of H.C. Dhanda Trust (Appellant), by invoking Civil Appellate jurisdiction of the Supreme Court of India, filed an appeal against the two judgements of the High Court of Madhya Pradesh delivered by Learned Single Judge and Division Bench. It was a dispute of unpaid stamp duty to the Collector under jurisdiction arose on a gift deed.
Mr H. C. Dhanda received two properties by way of gift deed, which consists of land measuring 1, 08,000 sq. ft. and piece of land gifted by his father-in-law, on 22.04.1946 & 05.10.1948, respectively. On the 1, 08,000 sq. ft. land Mr Dhanda erected ‘Hotel Lantern’. In his last will dated 26.10.2002, Mr Dhanda mentioned his entire movable and immovable properties apart from those two properties. Mr Dhanda also created a trust in his will by appointing his son as Chairman of that trust and appointed a member and Chartered Accountant for that trust. Mr Dhanda, by way of his will, bequeathed two properties mentioned above in the name of trust and appointed all the trustees under the will as executors. Mr Dhanda died on 05.07.2003.
At a meeting of Board of Trustees dated 06.04.2005, a resolution passed for transferring or vesting the area, by executing transfer deed with site plan, from trustees to the beneficiaries with the registration of the same Deed. Subsequently, on 21.4.2005, the Deed of Assent was executed between M/s H.C.Dhanda Trust and JogeshDhanda& others, whereby the permission was given to complete the title of legatees and vest the Lantern Hotel &JahajMahal property in their favour.
Ending Remarks & Suggestions
This case is the pure interpretation of the word ‘if he thinks fit’ and thereby, it limits the discretionary powers provided to Collectors. It also described the intention of legislators about the penalty and factors, which ought to be considered by public authority. The vital point, where, the property received under succession but transferred by executors by way of Deed of Assent would amount as a Gift Deed.
West Bengal Sales Tax Act, 1954
Section 125 Cr.P.C, Section 3 of the Muslim Women (Protection of Rights on Divorce) Act, 1986