Calcutta High Court Quashes Andaman and Nicobar Islands’ Stamp Duty, Circle Rate and Registration Charges Related Notifications

Tarun Karthick

Port Blair, 23 May 2024

In a landmark decision, the Hon’ble Calcutta High Court’s Circuit Bench at Port Blair has quashed three significant notifications related to stamp duty, circle rate, and registration charges etc. in the Andaman and Nicobar Islands.

The notifications in question, bearing numbers 273, 274, and 275, were dated 22 October 2019. They fixed minimum reference circle rate, introduced higher stamp duty and registration charges, which imposed a substantial financial burden on the residents of the Islands. The residents were required to pay significantly more towards these charges than before the enforcement of these notifications.

The Circuit Bench, comprising Hon’ble Justice Debangsu Basak and Hon’ble Justice Bibhas Ranjan De, heard six related matters, including one appeal, three writ petitions, and two public interest litigations, all challenging the validity of the notifications. The hearings concluded on 9 April 2024, and the judgment was delivered on 21 May 2024.

In their judgment, the Hon’ble Court declared that the Lt. Governor had acted beyond his competence in issuing the three notifications, rendering them null and void. Consequently, the Court quashed the notifications, thereby providing relief to the residents from the enhanced charges.

The Court also directed that, following the quashing of the notifications, the administration must proceed to register documents in accordance with the law as it stood immediately before the enforcement of the impugned notifications.

Different appellant and petitioners in the case were represented by Advocates Mrs. Anjili Nag, Mr. Mohammed Tabraiz, and Mr. Ananda Halder. The respondents were represented by Advocates Mr. Shatadru Chakraborty and Mr. Dibesh Dwivedi.

This ruling is expected to have significant implications for property transactions in the Andaman and Nicobar Islands, ensuring that residents are not unduly burdened by exorbitant stamp duty and registration charges.