SURAJ LAMP & INDUSTRIES (P) LTD. THRU. DIR versus STATE OF HARYANA & ANR.

SURAJ LAMP & INDUSTRIES (P) LTD. THRU. DIR versus STATE OF HARYANA & ANR.

The Supreme Court observes that SA-GPA-Will transactions are irregular and illegal modes of transfer and have disturbing consequences for society, economy, and law and order. Registered conveyance is required for lawful transfer. The matter warrants special measures, consultation with government, and further directions to states.

Parties
Petitioner: Suraj Lamp & Industries (P) Ltd. thru. Dir; Respondent: State of Haryana; Respondent: Union of India; Intervener: Solicitor General of India
Jurisdiction
India
Judgment Date
15 May 2009
Procedural Posture
Special Leave Petition (civil) / Preliminary Hearing/order Passed; Notice Issued; Matter Adjourned
Outcome
Matter adjourned; notice issued; directions for government and state submissions
Legal Topics
Registration of Deeds, Transfer of Property, Stamp Duty Evasion, GPA Sales, SA GPA Will Transactions, Regulation of Real Estate Transactions
Property Law Registration Law Tax Law Civil Procedure Registration of Deeds Transfer of Property Stamp Duty Evasion GPA Sales +2 more

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Parties

Suraj Lamp & Industries (P) Ltd. thru. Dir

Petitioner

State of Haryana

Respondent

Union of India

Respondent

Solicitor General of India

Intervener

Procedural Posture

Special Leave Petition (civil) / Preliminary Hearing/order Passed; Notice Issued; Matter Adjourned

Legal Issues

  1. 1 Consequences of transactions by means of Sale Agreement, General Power of Attorney and Will (SA-GPA-Will) instead of registered deeds of conveyance
  2. 2 Validity and legal effect of SA-GPA-Will transactions for transfer of freehold property
  3. 3 Evasion of taxes, stamp duty, and registration fees through such transactions

Ratio Decidendi

The Supreme Court observes that SA-GPA-Will transactions are irregular and illegal modes of transfer and have disturbing consequences for society, economy, and law and order. Registered conveyance is required for lawful transfer. The matter warrants special measures, consultation with government, and further directions to states.

Court Disposition

Matter adjourned; notice issued; directions for government and state submissions

Orders

  • Notice to Solicitor General of India to appear and provide suggestions on behalf of Union of India
  • Notice to States of Punjab, Haryana, Delhi, Uttar Pradesh and Maharashtra to submit views and responses on prevalence and regulation of SA-GPA-Will transactions