M/S EMAMI AGROTECH LTD vs DY INSPECTOR GENERAL OF REGISTRATION, RANGE III,HOOGHLY AND ORS
- Court
- Calcutta High Court
IN THE HIGH COURT AT CALCUTTA
(Constitutional Writ Jurisdiction)
APPELLATE SIDE
Present:
The Hon’ble Justice Krishna Rao
W.P.A. No. 19812 of 2022
M/s. Emami Agrotech Limited
Vs.
The Deputy Inspector General of Registration,
Range-III, Hooghly & Ors.
Mr. Rajarshi Dutta
Mr. Rahul Dhanuka
Mr. Niraj Baheti
....For the petitioner.
Mr. Amal Kumar Sen, Ld. AAG
Mr. Nilotpal Chatterjee
Mr. Amrita Lal Chatterjee
…. For the State.
Mr. Swatarup Banerjee
Mr. Sukanta Ghosh
…. For the Respondent No.4.
Hearing Concluded On : 31.03.2026
Judgment on : 20.04.2026
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Krishna Rao, J.:
1. The petitioner has filed the present writ petition challenging the order
passed by the Commissioner, Burdwan Division, being the Appellate
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Authority under Section 47B of the Indian Stamp Act, 1899, dated 10
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March, 2022 in Appeal Case No. 18 of 2018 signed on 16 June, 2022
wherein and where under the petitioner is directed to deposit the deficit
stamp duty amounting to Rs. 53,99,700/- within two months of receipt
of the order, failing which the authority will take appropriate action for
realization of the dues with imposition of penalty as per the provision of
Indian Stamp Act for the delayed period.
2. One Rasoi Limited being the “Assignor” by way of Deed of Copyright
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Assignment dated 25 September, 2014, transferred certain copyright
works to the petitioner. The Deed of Assignment was duly executed and
registered with the office of the respondent no.2 being Book No.1, CD
Volume No. 1, pages from 4517 to 4542 being No. 00335 for the year
2015. After registration, the petitioner has filed an application under
Form-XV of the Copyright Rules, 2013 before the respondent no.4 on
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29 April, 2015, praying for registration of changes in the particulars of
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the registered copyrights. By a letter dated 20 May, 2015, the
respondent no.4 informed the petitioner that the stamp duty paid in
respect of the Deed of Assignment is insufficient. In reply to the said
notice, the petitioner has informed the respondent no.4 that as per the
Indian Stamp Act, assignment of copyright is exempted form payment
of stamp duty.
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3. The petitioner received a Memo dated 27 December, 2017 from the
respondent no.1 in Form-VIII calling for objections relating to
determination of market value under Section 47(A)(5) of the Indian
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Stamp Act and fixed a personal hearing on 19 January, 2018. The
petitioner has informed the respondent no.1 that as per Article 23
under Schedule 1A of the Indian Stamp Act, no stamp duty is payable
in respect of the Deed of Assignment. The respondent no.1 without
considering the same directed the petitioner to pay deficit stamp duty of
Rs. 53,99,700/- after adjusting Rs. 300/- which the petitioner already
paid at the time of registration.
4. Being aggrieved with the order/direction of the respondent no.1, the
petitioner has filed an appeal before the respondent no.3 but the
respondent no.3 rejected the appeal by holding that the petitioner could
not produce any certificate of registration in respect of the assigned
copyright works with the seal and signature of the relevant copyright
office. It was further held that another Deed of Assignment of Copyright
had been executed and registered between the same parties being
Document No. 311/ 2015 for a consideration of Rs. 4 Crores on which
full stamp duty had been paid.
5. Mr. Rajarshi Dutta, Learned Advocate representing the petitioner
submits that Section 47A of the Indian Stamp Act, 1899, can be
invoked by the registering authority while registering an instrument
only when the market value has not been truly set forth in the said
instrument. He submits that in the case of the petitioner there is no
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dispute with regard to the valuation mentioned in the deed and the
same is duly accepted by the registering authorities. He submits that
Section 47A can be invoked only at the time of registering the
instrument and not otherwise but in the present case the respondents
have erroneously invoked the provisions of Section 47A of the Act. In
support of his submissions, has relied upon the judgment in the case of
Residents Welfare Association Noida Vs. State of Uttar Pradesh
(2009) 14 SCC 716 .
and Others reported in
6. Mr. Dutta submits that no statutory authority or Tribunal can assume
jurisdiction in respect of the subject-matter which the statute does not
confer on it and if by deciding erroneously the fact on which
jurisdiction depends the Court or Tribunal exercises the jurisdiction,
then the order is vitiated. He has relied upon the judgment in the case
of Shrisht Dhawan (Smt) Vs. M/s Shaw Brothers reported in (1992) 1
SCC 534 .
7. Mr. Dutta submits that no stamp duty is payable in respect of the Deed
of Assignment of copyright as the same is exempted in terms of Article
23 of Schedule-IA of the Indian Stamp Act, 1899. He submits that when
the Stamp Act was enacted, Indian Copyright Act, 1847, was in
subsistence and Section 5 of the Indian Copyright Act, 1847, which
dealt with assignment of copyright categorically contained the
expression “by entry”. Subsequently, Indian Copyright Act, 1847
replaced with Copyright Act, 1957. He submits that Article 23
inadvertently continued to hold the expression “by entry”, clearly
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reflecting that the same is a case of surplusage. He has relied upon the
judgment in the case of Bharati Dutta Vs. Saradindu Basu reported
in MANU/CP/0010/2008 .
8. Mr. Dutta submits that the only requirement under Section 19 of the
Copyright Act, 1957, is that the assignment of copyright shall be in
writing and to sign by the assignor or his authorized agent and in the
present case there is no dispute with regard to the execution of
assignment.
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9. Mr. Amal Kumar Sen, Learned AAG, submits that the notice dated 27
December, 2017, is not only indicated about the determination of
market value of the items mentioned in the Deed of Assignment but
also mentioned for the purpose of determination of the correct amount
of stamp duty payable by the petitioner. He submits that benefit of
exemption of Stamp duty under Article 23 of Schedule IA is always
subject to satisfaction of the Registering Authority as well as the
satisfaction of the authority to whom the issue of deficit stamp duty is
referred to.
10. Mr. Sen submits that production of certificates of registration of subject
matters of Deed of Assignment is sin qua non for subjective satisfaction
of the registering authority or appellate authority as contemplated
under Article 23(a) of the Schedule IA of the Indian Stamp Act. He
submits that the respondent no.1 has power to review the entire
transaction regarding question of payment of proper stamp duty on the
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document in question in terms of the provisions contained in Section
47A(1) read with Section 47A(3) of the Indian Stamp Act, 1899, subject
to comply with the provisions of Section 47A(5) or Section 47A(8) of the
Indian Stamp Act, 1899.
11. Mr. Sen submits that even the respondent no.3 is also having the
authority under Section 47B to adjudicate the issue involving deficit
Stamp duty, if any, concerning any registration of any document or
instrument which is defined under the Indian Stamp Act, 1899.
12. Mr. Sen submits that the respondent no.3 being the appellate authority
found that the registration of five brands-label had not been included in
the statement of assignment presented for registration and the
petitioner has filed supplementary affidavit relying upon several
certificates claiming to be those related to the left out brands and
prayed for remanding the matter to the respondent no.3 with the liberty
to the petitioner to submit all documents to the respondent no.3 for
taking appropriate decision.
13. The Assignor, Rasoi Limited entered into a Deed of Assignment with the
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petitioner, namely, Emami Biotech Limited on 25 September, 2014
with respect to 16 original artistic works of the labels and 12 registered
copyright works. In the Deed of Assignment, the total consideration is
recorded as Rs. 9,00,00,000/- (Rupees Nine Crores only). At the time of
registration of the said deed, there was no objection with respect to the
value mentioned in the deed and accepted that the market value of the
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property is accessed at Rs. 9,00,00,000/-. The respondent no. 2
granted exemption of the stamp duty while registering the Deed of
Assignment and stamp duty is paid only Rs.300/-.
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14. On 27 December, 2017, the respondent no.1 issued notice to the
petitioner under Sub-Section (5) of Section 47A of the Indian Stamp
Act, 1899 to determine the market value under sub-section (5) or sub-
section (8) of section 47A for the purpose of determination of the correct
amount of stamp duty payable by the petitioner.
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15. By an order dated 13 September, 2018, the respondent no.1 has
determined the market value as Rs. 9,00,00,000/- and stamp duty
payable by the petitioner at Rs. 53,99,700/- by deducting Rs. 300/-
which the petitioner has already paid at the time of registration of the
Deed of Assignment.
Section 47A of the Indian Stamp Act, 1899, as amended in the
State of West Bengal reads as follows:
“ 47A. Instruments of conveyance, etc., under-
valued, how to be dealt with – (1) Where the
registering officer appointed under the Registration
Act, 1908, has, while registering any instrument of –
(a) agreement or memorandum of an agreement
relating to a sale or lease-cum-sale of
immovable property,
(b) conveyance,
(c) exchange of property,
(d) gift,
(e) partition,
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(f) power-of-attorney-
(i) when given for consideration to sell any
immovable property, or
(ii) in such other cases referred to in article 48
of Schedule IA, where proper stamp duty is
payable on the basis of market value,
(g) settlement,
(h) transfer of lease by way of assignment,
reason to believe that the market value of the
property which is the subject-matter of any such
instrument has not been truly set forth in the
instrument presented for registration, he may, after
receiving such instrument, ascertain the market
value of the property which is the subject matter of
such instrument in the manner prescribed and
compute the proper stamp duty chargeable on the
market value so ascertained and thereafter he
shall, notwithstanding anything to the contrary
contained in the Registration Act, 1908, in so far as
it relates to registration, keep registration of such
instrument in abeyance till the condition referred to
in sub-section (2) or sub-section (7), as the case
may be, is fulfilled by the concerned person.
(2) Where the market value of the property which is
the subject-matter of an instrument has been
ascertained and the proper duty chargeable thereon
has been computed under sub-section (1), the
registering officer shall, in the manner prescribed,
send to the concerned person a notice calling upon
him to make payment of the deficit amount of stamp
duty within such time as may be prescribed, and if
such person makes payment of such deficit amount of
stamp duty in the prescribed manner, the registering
officer shall register the instrument.
(3) Where the concerned person does not make
payment of the stamp duty as required under
subsection (2) within the time specified in the notice
issued under that sub-section, the registering
authority shall refer the matter to such authority and
in such manner as may be prescribed for
determination of the market value of the property
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which is the subject-matter of such instrument and
the proper stamp duty payable thereon:
Provided that if the concerned person, before
receipt of any communication from such authority
intimating him the market value of the property which
is the subject-matter of the instrument and the proper
stamp duty payable thereon determined by such
authority, makes payment of the deficit amount of
stamp duty as ascertained by the registering officer,
such registering officer shall accept such payment,
register the instrument and intimate the matter to
such authority in the manner prescribed.
(4) After the registering officer issues a notice under
sub-section (2) in respect of any instrument referred to
in clause (b), clause (c), clause (d), clause (e) or clause
(g) of subsection (1), which has been presented before
him for registration prior to the coming into force of the
Indian Stamp (West Bengal Amendment) Act, 1998,
and if the concerned person makes payment of the
deficit amount of stamp duty within the time specified
in such notice, he shall register such instrument:
Provided that where such instrument has been so
registered under this sub-section, any reference that
has been made to the authority referred to in sub-
section (3) in respect of determination of the market
value of the property which is the subject-matter of
the instrument shall be deemed to have been
withdrawn and the registering officer shall intimate
the matter to such authority in such manner as may
be prescribed.
(5) on receipt of a reference under sub-section (3),
the authority specified under that subsection shall,
after giving the parties concerned in respect of the
instrument referred to in sub-section (1) a reasonable
opportunity of being heard and after holding an
enquiry in such manner as may be prescribed,
determine the market value of the property which is
the subject-matter of the instrument and the proper
stamp duty payable thereon, and shall thereafter
issue a notice in the manner prescribed directing the
concerned person to make payment of such deficit
amount of stamp duty within such time as may be
prescribed.
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[ ] *
(7) Where the concerned person makes payment,
in the manner prescribed, of the deficit amount of
stamp duty determined under sub-section (5) [ ] the *
registering officer shall, upon furnishing by the
concerned person a copy of receipted challan or bank
draft in proof of such payment, register the instrument
within such time as may be prescribed.
(8) (a) The authority referred to in sub-section (3)
may, on receipt of any information or otherwise, suo
motu within five years from the date of registration of
any instrument, where such instrument was
registered on the basis of the market value which
was set forth in the instrument or which was
ascertained by the registering officer referred to in
sub-section (1), call for and examine any such
instrument and any other document relating thereto
for the purpose of satisfying himself as to the
correctness of the market value of the property which
is the subject-matter of such instrument and which
was set forth in the instrument or which was
ascertained under sub-section (2) and the stamp duty
payable thereon.
(b) If, after such examination, the authority referred
to in clause (a) has reasons to believe that the market
value of the property which is the subject-matter of
such instrument has not been truly set forth in the
instrument or correctly ascertained under sub-section
(2), he may, after giving the parties concerned in the
instrument a reasonable opportunity of being heard,
determine the market value of the property which is
the subject-matter of such instrument and the amount
of stamp duty chargeable thereon in the manner
referred to in sub-section (5), and the difference in the
amount of stamp duty, if any, between the stamp
duty so determined by him and the stamp duty
already paid by the concerned person shall be
required to be paid by him in the prescribed manner:
Provided that nothing in this shall apply to –
(a) any instrument referred to in clause (b),
clause (c), clause (d), clause (e), or clause (g) of sub-
section (1) registered before the 31st day of
January, 1994, or
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(b) any instrument referred to in clause (a),
clause (f), or clause (h) of sub-section (1) registered
before the coming into force of the Indian Stamp
(West Bengal Amendment) Act, 1998.
(9) Notwithstanding anything contained elsewhere
in this section or section 47B, no interest shall be
payable in such cases, under such circumstances,
and subject to such conditions, if any, as may be
prescribed.
Explanation. - For the purposes of this section,
section 47B and section 47C, “concerned person”
shall mean the person who is liable to bear the stamp
duty under section 29.”
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16. In the order dated 13 September, 2018, the respondent no. 1 has
determined the market value at Rs. 9,00,00,000/-. In the Deed of
Assignment, the market value is recorded as Rs. 9,00,00,000/- and the
same was accepted by the respondent no.2 at the time of registration of
Deed of Assignment and stamp duty was determined at Rs.
54,00,000/- but stamp duty was exempted and charged only Rs. 300/-.
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In the order dated 13 September, 2018, there is no reasons assigned
as to why the petitioner is required to pay stamp duty of Rs.
53,99,700/- though in the year 2014 when the deed was registered and
the stamp duty was exempted.
17. The respondent no. 1 taking into consideration of Section 18 of the
Copyright Act, 1957, has exempted stamp duty but while passing the
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impugned order dated 13 September, 2018, failed to consider the
same and even has not provided any reasons why the petitioner is not
entitled for exemption for payment of stamp duty.
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18. Section 18 of the Copyright Act, 1957, reads as follows:
“ 18. Assignment of copyright.—
(1) The owner of the copyright in an existing
work or the prospective owner of the copyright in a
future work may assign to any person the
copyright either wholly or partially and either
generally or subject to limitations and either for the
whole term of the copyright or any part thereof:
Provided that in the case of the assignment of
copyright in any future work, the assignment shall
take effect only when the work comes into
existence:
[Provided further that no such assignment shall
be applied to any medium or mode of exploitation of
the work which did not exit or was not in
commercial use at the time when the assignment
was made, unless the assignment specifically
referred to such medium or mode of exploitation of
the work:
Provided also that the author of the literary or
musical work included in a cinematograph film
shall not assign or waive the right to receive
royalties to be shared on an equal basis with the
assignee of copyright for the utilisation of such
work in any form other than for the communication
to the public of the work along with the
cinematograph film in a cinema hall, except to the
legal heirs of the authors or to a copyright society
for collection and distribution and any agreement to
contrary shall be void:
Provided also that the author of the literary or
musical work included in the sound recording but
not forming part of any cinematograph film shall
not assign or waive the right to receive royalties to
be shared on an equal basis with the assignee of
copyright for any utilisation of such work except to
the legal heirs of the authors or to a collecting
society for collection and distribution and any
assignment to the contrary shall be void.]
(2) Where the assignee of a copyright becomes
entitled to any right comprised in the copyright, the
assignee as respects the rights so assigned, and
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the assignor as respects the rights not assigned,
shall be treated for the purposes of this Act as the
owner of copyright and the provisions of this Act
shall have effect accordingly.
(3) In this section, the expression “assignee”
as respects the assignment of the copyright in any
future work includes the legal representatives of
the assignee, if the assignee dies before the work
comes into existence.”
19. The Mode of Assignment is provided under Section 19 of the Copyright
Act, 1957, which reads as follows:
“19. Mode of assignment.— [(1)] No
assignment of the copyright in any work shall be
valid unless it is in writing signed by the assignor
or by his duly authorised agent.
[(2) The assignment of copyright in any work
shall identify such work, and shall specify the
rights assigned and the duration and territorial
extent of such assignment.
(3) The assignment of copyright in any work
shall also specify the amount of [royalty and any
other consideration payable], to the author or his
legal heirs during the currency of the assignment
and the assignment shall be subject to revision,
extension or termination on terms mutually agreed
upon by the parties.
(4) Where the assignee does not exercise the
rights assigned to him under any of the other sub-
sections of this section within a period of one year
from the date of assignment, the assignment in
respect of such rights shall be deemed to have
lapsed after the expiry of the said period unless
otherwise specified in the assignment.
(5) If the period of assignment is not stated, it
shall be deemed to be five years from the date of
assignment.
(6) If the territorial extent of assignment of the
rights is not specified, it shall be presumed to
extend within India.
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(7) Nothing in sub-section (2) or sub-section (3)
or sub-section (4) or sub-section (5) or sub-section
(6) shall be applicable to assignments made before
the coming into force of the Copyright (Amendment)
Act, 1994].
[(8) The assignment of copyright in any work
contrary to the terms and conditions of the rights
already assigned to a copyright society in which
the author of the work is a member shall be void.
(9) No assignment of copyright in any work to
make a cinematograph film shall affect the right of
the author of the work to claim an equal share of
royalties and consideration payable in case of
utilisation of the work in any form other than for
the communication to the public of the work, along
with the cinematograph film in a cinema hall.
(10) No assignment of the copyright in any
work to make a sound recording which does not
form part of any cinematograph film shall affect the
right of the author of the work to claim an equal
share of royalties and consideration payable for
any utilisation of such work in any form.]”
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20. Along with the Deed of Assignment dated 25 September, 2014,
Schedule-1 and Schedule-2 were disclosed by the petitioner at the time
of registration of the Schedule-1 and Schedule-2, which reads as
follows:
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SCHEDULE 2 – REGISTERED COPYRIGHT WORKS
Details Copyright
Registration
Diary Number Certificate
Date
Number
1. Rasoi Refined
Soya Bean Oil
(Label)
A-95365/2012 11442/2010-
CO/A
26.12.2012
2. Rasoi Refined Rice
Bran Oil (Label)
A-95361/2012 11441/2010-
CO/A
26.12.2012
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3. Rasoi Vansapati
(Label)
A-95318/2012 11440/2010-
CO/A
21.12.2012
4. Rasoi (Logo) A-95311/2012 11437/2010-
CO/A
21.12.2012
5. Rasoi Kasundi
(Label)
A-95806/2013 11448/2010-
CO/A
9.1.2013
6. Rasoi Green Chilli
Sauce (Label)
A-95807/2013 11447/2010-
CO/A
9.1.2013
7. Rasoi Green Chilli
Pickle (Label)
A-95808/2013 11446/2010-
CO/A
9.1.2013
8. Rasoi Tomato
Ketchup (Label)
A-95367/2012 11444/2010-
CO/A
26.12.2012
9. Rasoi Sweet Red
Chilli Chutney
(Label)
A-95317/2012 11439/2010-
CO/A
21.12.2012
10. Rasoi Sweet
Mango Chutney
(Label)
A-95368/2012 11445/2010-
CO/A
26.12.2012
11. Rasoi Sweet Lime
Chutney (Label)
A-95316/2012 11438/2010-
CO/A
21.12.2012
12. Rasoi Salt (Label) A-95366/2012 11443/2010-
CO/A
26.12.2012
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The respondent no.1 in the impugned order dated 13 September,
2018, has not denied that the Schedule-1 and Schedule–2 wherein the
petitioner has given the details of labels and registered copyright works
is not correct or not submitted the copyright certificates.
21. In the case of Residents Welfare Association, Noida (supra), the
Hon’ble Supreme Court held that :
“19. From a bare perusal of sub-section (1) of
Section 47-A of the Act, it is clear that if the market
value of any property, which is the subject-matter
of an instrument on which stamp duty is
chargeable, as set forth in the instrument, is less
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than even the minimum value determined in
accordance with the Rules made under this Act, the
registering officer shall request the person to pay
the deficit stamp duty and present the instrument
again for registration. At the same time, it should
be kept in mind that it is not enough for the
authorities for the purpose of invoking Section 47-A
that the consideration amount stated in the
instrument of sale is less than the prevailing
market value but they must be satisfied that there
is an attempt of undervaluation.”
In the present case, the respondent no. 1 has issued notice under
sub-section (5) of Section 47A of the Indian Stamp Act, 1899, to the
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petitioner. In the notice dated 27 December, 2017, there is no
mention about any reference under sub-section (3) of Sec 47A. Sub-
Section (3) provides that if a concerned person does not make payment
of stamp duty as required under sub-section (2) within the specified
period, the registering authority shall refer the matter to such authority
for determination of market value.
It is not the case of the respondents that the market value was
assessed but the petitioner has not paid stamp duty. At the time of
registration, market value was assessed at Rs.9,00,00,000/- which also
mentioned in the Deed of Assignment, the registering authority
exempted stamp duty as per the provision of Article 23, Schedule IA of
the Indian Stamp Act, thus the respondent no.1 has arbitrarily issued
notice under sub-section (5) of Section 47A of Indian Stamp Act. Even
after issuance of notice, he has accepted the same market value which
was accepted at the time of registration of the Deed of Assignment. In
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the impugned order, the respondent no. 1 has not assigned any reason
why the petitioner is not entitled for exemption.
22. The respondent no. 3 has taken into consideration of the objection
raised by the Office of the Accountant General (E & RSA), West Bengal,
wherein it is reported that “since the assignment was not done by entry,
made under the Copyright Act, 1957, no exemption was allowable in this
case. The Audit Report also relied upon another Deed of Assignment of
copyright was executed and registered between the same parties on
which full stamp duty has been paid by the parties” .
The respondent no.3 has relied upon the report of Accountant
General and also held that the petitioner has not produced any
certificate of registration of brands and labels with seal and signature of
the relevant copyright office.
23. Article 23 of Schedule IA of Indian Stamp Act, 1899, reads as follows:
Description of Instruments Proper Stamp-duty
23. Conveyance [as defined by
section 2(10)], [not being a conveyance
under No.23A and] not being a
transfer charged or exempted under
No. 62.
(a) [Six per centum of the market value,
in case the market value of the
property does not exceed [rupees one
crore,] and seven per centum of the
market value, in case the market value
of the property exceeds rupees one
crore,] when the property is situated in
the areas to which the Kolkata
Improvement Act, 1911, or Howrah
Improvement Act, 1956, extends.
[(b) Six per centum of the market value,
in case the market value of the
property does not exceed [rupees one
crore,] and seven per centum of the
market value, in case the market value
of the property exceeds [rupees one
crore,] when the property is situated in
Exemptions:
(a) Assignment of copyright by
entry made under the Copyright Act,
1957 (14 of 1957), section 18.
(b) Co-partnership Deed. See
Partnership (No.46).
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the areas of any Municipal Corporation
or Municipality or a notified area other
than those included in clause (a).
[(c) Five per centum of the market
value, in case the market value of the
property does not exceed [rupees one
crore,] and six per centum of the
market value, in case the market value
of the property exceeds [rupees one
crore,] when the property is situated in
the areas other than those included in
clause (a) or caluse (b).
[Provided that in any case when an
agreement relating to sale is executed
and registered with the ad valorem
stamp-duty required under the proviso
to article 5(d) and in furtherance of
such agreement –
(a) if the final conveyance is made
within four years from the date of
agreement or within two years from the
date of completion/occupancy
certificate issued by appropriate
authority or from the date of
procurement of electric connection,
whichever is earlier, in favour of the
original purchaser or in favour of the
member(s) of his/her family, the
market value of the property as
assessed at the time of registration of
such agreement shall be treated as the
market value of the property for the
purpose of determination of
chargeability at the time of registration
of the final conveyance and the stamp-
duty to be paid on such conveyance
shall be the difference between the
duty payable and the duty already
paid under the proviso to article 5(d) at
the time of registration of the
agreement or rupees ten, whichever the
greater;
(b) if the final conveyance is made,
beyond the time limit as specified in
clause (a), in favour of the original
purchaser or in favour of the member(s)
of his/her family, the market value of
the property shall be reassessed at the
time of registration of such conveyance
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and the stamp-duty to be paid on such
conveyance shall be the difference
between the duty payable and the
duty already paid under the proviso to
article 5(d) at the time of registration of
the agreement or rupees ten, whichever
the greater:
[Provided further that if any
document, other than document for
amalgamation of contiguous land, is
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executed on or before 30 day of
October, 2021, the proper stamp duty
payable under this article will be as
below:
(a) Four per centum of the market
value, in case the market value
of the property does not exceed
rupees one crore, and five per
centum of the market value, in
case the market value of the
property exceeds rupees one
crore, when the property is
situated in the areas to which
the Kolkata Improvement Act,
1911 (Ben. Act 5 of 1911), or
Howrah Improvement Act, 1956
(West Ben. Act XIV of 1956),
extends;
(b) Four per centrum of the market
value, in case the market value
of the property does not exceed
rupees one crore, and five per
centum of the market value, in
case the market value of the
property exceeds rupees one
crore, when the property is
situated in the areas of any
Municipal Corporation or
Municipality or a notified area
other than those included in
clause (a);
(c) Three per centum of the market
value, in case the market value
of the property does not exceed
rupees one crore, and four per
centum of the market value, in
case the market value of the
property exceeds rupees one
crore, when the property is
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situated in the areas other than
those included in clause (a) or
clause (b).]
Provided further that the above
provisions shall not be applicable, if
the final conveyance is made in favour
of any person or persons other than the
original purchaser or the member(s) of
his/her family.
Explanation.- For the purpose of
this article, the expression “member of
a family” shall have the same meaning
as defined in article 33.
[Provided that when a document for
ambulation of contiguous land is
executed and registered, ad valorem
stamp duty at the rate of one half of
one per centum of the market value of
the amalgamated property shall be
chargeable, subject to a maximum of
rupees three lakh.]
Section 18 of the Copyright Act, 1957, deals with Assignment of
Copyright and as per Section 19, no assignment of the copyright in any
work shall be valid unless it is in writing, signed by the assignor or by
his duly authorized agent.
In the case in hand, the Deed of Assignment is in writing and is
signed by the assignor as well as assignee and is also registered. The
registration is completed in terms of Rule 21 of the West Bengal
Registration Rules, 1962 and Certificate of Admissibility is also
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provided by the respondent no. 2 on 17 January, 2015 in terms of
Rule 43 of the said Rule.
23
24. Admittedly, there is an assignment of the copyright in writing which is
signed by the assignor and also duly registered. Article 23 of Schedule
IA of the Indian Stamp Act, 1899, provided exemption of assignment of
copyright by entry, made under the Copyright Act, 1957. The
Accountant General failed to consider the Deed of Assignment as well
as the provisions of Sections 18 and 19 of the Copyright Act, 1957 read
with Article 23 of Schedule IA of the Indian Stamp Act, 1899. Thus, the
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observation made by the Accountant General in its report dated 3
October, 2016, is set aside and quashed.
25. The respondent no.3 other than the report of the Accountant General
further held that the petitioner has not submitted certificates of
registration of the brands and labels with seal and signature of the
relevant copyright office. The respondent no.3 has not issued any notice
to the petitioner for submitting certificate of registration along with seal
and signature of the copyright office. It is the specific case of the
petitioner that along with deed, all certificates were submitted. In the
present writ petition also, the petitioner has disclosed all certificates of
registration. Even then as per the order of this Court, the petitioner has
submitted supplementary affidavit disclosing all certificates. In the
Deed of Assignment, the petitioner has disclosed about Schedule–1 &
Schedule–2 about labels and registered copyright works.
26. Paragraphs 5, 6 and 7 of the supplementary affidavit reads as follows:-
“5. Out of the 16 copyright works forming part
of Schedule – I and Schedule – II to the Deed of
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Copyright Assignment dated 25 September, 2014,
24
12 works stand duly registered with the Office of
the Registrar of Copyrights under the Copyright
Act, 1957 and bear Registration Nos. A-
95365/2012, A-95361/2012, A-95318/2012, A-
95311/2012, A-95806/2013, A-95807/2013, A-
95808/2013, A-95367/2012, A-95317-2012, A-
95368/2012, A-95316/2012 and A-95366/2012.
6. Out of the sixteen labels enlisted in
Schedule 1 to the said Deed of Copyright
Assignment, labels mentioned at serial nos. 1, 2, 3
and 11 of Schedule 1 are similar in nature in as
much as the same depicts “Rasoi” label simplicitor
and therefore a single copyright registration in
respect of the said four labels were obtained by the
assignor namely Rasoi Limited.
7. The copyright in respect of the label
mentioned at Serial No. 16 of the Schedule 1 to the
said Deed is unregistered in as much as the same
pertains to premium quality CTC Tea, production of
which was discontinued by the assignor long ago
and was therefore of no commercial use to the
assignor.”
27. This Court has already held that the observation made by the
Accountant General in his report is not correct, the respondent no.3
has relied upon the said report while deciding the appeal preferred by
the petitioner.
The findings of the respondent no.3 that the petitioner has not
submitted certificate of registration of the brands and labels with seal
and signature of the relevant copyright office is also not correct as there
is no document to show that the appellate authority has issued any
notice to the petitioner for production of such documents. In other
hand, the petitioner has categorically mentioned about the details of
labels and certificates in Schedule-1 and Schedule-2 of the Deed of
25
Assignment and has also filed documents in the present writ
application as well as by way of supplementary affidavit.
28. Considering the above, this Court finds that the respondents without
considering that the petitioner has complied with the provisions of
Sections 18 and 19 of the Copyright Act, 1957 and are entitled to get
exemption under Article 23 of Schedule IA of Indian Stamp Act, 1899.
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29. In view of the above impugned order dated 13 September, 2018,
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passed by respondent no.1 and order dated 10 March, 2022 in Appeal
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Case No. 18 of 2018, signed on 16 June, 2022, passed by the
respondent no.3 are set aside and quashed.
30. WPA No. 19812 of 2022 is allowed .
Parties shall be entitled to act on the basis of a server copy of the
Judgment placed on the official website of the Court.
Urgent Xerox certified photocopies of this judgment, if applied for,
be given to the parties upon compliance of the requisite formalities.
(Krishna Rao, J.)