Delhi High Court
Shri M. C. Birla & Ors. vs Shri Arvind Birla & Ors. on 25 July, 2018
$~3
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Date of Decision: 25th July, 2018
+ O.M.P. 556/2006
SHRI M. C. BIRLA & ORS. ..... Petitioners
Through: Ms. Mamta Mehra, Mr. Tanmaya
Mehta & Ms. Sangeeta Chandra,
Advocates. (M:9810001790)
versus
SHRI ARVIND BIRLA & ORS. E+ ..... Respondent
Through: Mr. Sanjay Ghose, ASC for GNCTD
with Ms. Shwetan K. Singh,
Advocate. (M:9766446824)
CORAM:
JUSTICE PRATHIBA M. SINGH
Prathiba M. Singh, J. (Oral)
I.A. 292/2017
1. On 18th July, 2012 this Court had recorded the family settlement
entered into between the various members of M. C. Birla family on 12 th
July, 2012. Statements of the parties were recorded before the Joint
Registrar and pursuant thereto, the family settlement was directed to
substitute the impugned awards dated 28th September, 2006 and 18th
October, 2007. Decree sheet was also directed to be drawn up. The said
order dated 18th July, 2012 reads as under:
"1. Pursuant to the order passed by the Court
yesterday, the statements of the parties were
recorded before the Joint Registrar yesterday
itself. Each of the parties has made a statement
affirming that the disputes between them have
been settled in terms of the family settlement
dated 12th July 2012 a copy of which is enclosed
with IA. No. 12572 of 2012.
2. Each of the parties is bound down by the
statements made by each of them and by the terms
of the family settlement dated 12th July 2012
which will be read as forming part of this order.
The family settlement dated 12th July 2012 will
substitute the impugned Award dated 28th
September 2006 as further amended on 18th
October 2007. The said family settlement is
binding on all the parties.
3. The petition is disposed of in the above terms.
The decree sheet be drawn up accordingly.
4. The Registry is directed to return the original
documents on record to the respective parties in
accordance with the terms of the family
settlement."
2. Subsequently, the parties moved the present application being I.A.
No.292/2017, as the decree sheet was not being drawn up by the Registry
and there was a question raised as to the stamp duty liable to be paid.
Accordingly, valuation reports were called from the relevant Sub-Division
Magistrates. Some of the reports were received and some are yet to be
received. Learned counsel for GNCTD was also directed to seek
instructions.
3. Today, the Court has heard the parties and the Ld. Counsel for
GNCTD, on the issue of stamp duty to be paid on the decree sheet.
Considering the nature of the settlement between the parties and the manner
in which the properties are to be shared amongst the various members of the
family, the following orders are passed in respect of stamp duty payable.
1) In principle, learned counsels for the parties submit that they
are willing to bear the stamp duty in respect of such properties, where
the ownership of the property is going to be changed, albeit, on the
basis of circle rate prevalent in the year 2012. It is accordingly directed
that since the decree sheet was passed in 2012, i.e. on 18th July, 2012,
the circle rate of 2012 would be applicable for calculation of stamp
duty.
2) In respect of properties which continue to vest in the same
owners and no change has been effected by virtue of the family
settlement, no stamp duty would be liable to be paid.
3) In respect of such properties, which are on lease or rental basis,
no stamp duty would be payable as there is no sale or transfer.
4) In respect of some properties co-owners are becoming the full
owners of properties. In such cases stamp duty would be liable to paid
to the extent of the shares which is now going to vest in them.
Accordingly the properties are put in four categories and are segregated for
the purposes of clarity.
A. In respect of the following properties, stamp duty would be liable
to be paid.
1. B-4/77, SDA, New Delhi.
2. 5956/3, Dev Nagar, Karol Bagh, New Delhi (68.561 sq mtrs) only
ground floor.
3. Flat No.705, 7th Floor, Suneja Towers-2, District Centre, Janak Puri,
New Delhi.
4. C-1, 5th Floor, D-34/3A, AJC, Bose Road, Calcutta-20.
5. 1116/12, Nailwala, Karol Bagh, New Delhi (48 sq.mtrs)
6. 1116, Maker Chambers-V, Nariman Point, Mumbai.
10. B-3/59 SDA, New Delhi.
12. Noida Plot No. B-37, Sector-63, Noida, U.P.
13. Flat No.103, Chennai.
14. Chhawla Village, 34 Bighas bearing Part of Khewat No.104 min and
part of Khasra Nos.54/10 (4-16), 11/12 (2-16), 55/6 (4-11), 15/1 (2-
16), 26 min(0-5), 82/8 (2-18), 13(4-13), 14(4-10), 18(4-16), 19/1 (1-
16) and 28(0-3)
15. Behnoor Farm Properties / Uppal Farm, Daruhera, Khasra Nos.215(1-
0), 216 (1-0), 217 (0-19), 218 (0-19), 220 (1-0), 221 (1-0), 222 (1-0),
223 (1-0), 252 (1-0), 253 (1-0), 254(1-0), 255 (1-0), 256(1-0), 257 (1-
0), 258 min (0-5) totalling 15 Bighas 2 Biswas along with built up
house situated in Mauza Bhoondka, Tehsil & District Gurgaon,
Haryana.
16. B-4/68, Safdarjung Development Area, New Delhi.
17. C-37, Basement, Hauz Khas, New Delhi.
18. 103, First Floor, Tolstoy House, CP, New Delhi.
B. In respect of the following properties, no stamp duty would be
liable to paid.
7. Flat No.502, Kasturba Gandhi Marg, New Delhi (Navrang House)
8. 2320/21, Karol Bagh, New Delhi.
9. 3507-3510, 2nd Floor, Karol Bagh, New Delhi.
11. Shop No.95, 119, 120, Yashwant Place, Chanakya Puri, New Delhi.
C. In respect of the following properties, 50% of the stamp duty will
have to be paid.
19. Plot No. F62, South City, Village Sirokhera Gurgaon, Haryana (420 sq
mtrs)
D. In respect of following property, no stamp duty would be liable to
be paid at this stage. However, when the said property is sold to a third
party and sale deed/s is executed by Barun Birla and Arun Birla in
favour of the new purchaser, stamp duty would be liable to paid in
accordance with law.
20. F-59, South City, Gurgaon, Haryana (Half to Arun Birla and half to
Arvind Birla admeasuring 420 sq. meters. Valuation may be taken as
for F 62 as the size and vicinity of the plot is the same)
4. Registry is directed to draw up the decree sheet within 6 weeks in
terms of the above order and the stamp duty shall be deposited within 4
weeks thereafter. If the Registry has any issue with regard to the calculation
of the stamp duty, the same shall be put up before this Court with a note.
Upon proof of payment of stamp duty, the original decree sheet shall be
released to the parties.
5. I.A. is disposed of in the above terms.
PRATHIBA M. SINGH
JUDGE
JULY 25, 2018/dk
