1 week ago

Haryana Clarifies Stamp Duty Exemption for Daughters’ Children

Haryana Clarifies Stamp Duty Exemption for Daughters’ Children
Explained: Haryana’s stamp duty exemption for daughters’ children · indianexpress.com

Haryana lets people transfer some property to close family members without paying stamp duty.

A 2014 rule used different words in its English and Hindi versions for grandchildren.

The Hindi wording seemed to include only children of sons.

Because of this, some children of daughters were denied the exemption.

The government studied the issue and decided that both groups should be treated equally.

It issued a correction in the state gazette on August 13.

Women’s rights activists welcomed the decision but said it took too long.

A 2020 Supreme Court ruling also said daughters have equal rights in Hindu family property.

Key facts

Exemption
100 per cent stamp duty remission on eligible lifetime transfers of immovable property within specified blood relations.
Original notification
Issued by Haryana on June 16, 2014, under Section 9 of the Indian Stamp Act, 1899.
Language discrepancy
The English version broadly referred to grandchildren, while the Hindi version used wording generally associated with a son’s children.
Clarification
The corrigendum recognizes daughters’ children alongside sons’ children for the exemption.
Approval
The file was cleared by Financial Commissioner (Revenue) Dr Sumita Misra and approved by Chief Minister Nayab Singh Saini.
General sale-deed rates
The article states that general registration stamp duty is generally 7 per cent for men and 5 per cent for women in Haryana.
Related legal ruling
In August 2020, the Supreme Court held that daughters have coparcenary rights equal to sons by birth under the Hindu Succession Act.

Quotes

Supreme Court Bench of Justices Arun Mishra, S Abdul Nazeer and M R Shah

The Supreme Court bench that ruled in August 2020 on daughters’ equal coparcenary rights.

“The provisions contained in substituted Section 6 of the Hindu Succession Act, 1956, confer status of coparcener on the daughter born before or after amendment in the same manner as son with same rights and liabilities… Since the right in coparcenary is by birth, it is not necessary that father coparcener should be living as on 9.9.2005.”
indianexpress.com

Sources

Related news