- (1.) The action of the State in calling upon stamp and registration charges for a document secured in favour of the petitioner- Society, which claimed as a charitable endowment, is the subject matter of challenge before this Court. It is not in dispute that under both the provisions of the Stamp Act as well as the Registration Act, the Government of Punjab has passed notifications exempting payment of stamp and registration charges in respect of the properties transferred in favour of a charitable institution, established for charitable purpose within the meaning of the Charitable Endowments Act, 1890. The only point is, whether the petitioner- institution would qualify for the exemption and would come within the definition of "Charitable Institution" as prescribed in the respective notifications. The petitioner refers to the fact that the Trust has been registered as a Society under the Societies Registration Act, 1860 and also holds a certificate of the exemption from the Income Tax Department as charitable institution. The learned counsel refers to me the objects of the Society as brought through the regulations of the Trust which is registered under the Societies Registration Act. The objects of the Society are reads as under:- "3. The objects of the Society are:- I. To establish in Punjab and elsewhere institutions such as Colleges, schools, boarding, houses, ashrams, etc. with the following purposes:- (a) To encourage, improve and enforce the study of Hindi; (b) To encourage and enforce the study of classical Sanskrit and the Vedas; (c ) To encourage the theory and practice of Ayurveda; and (d) To provide instruction in (i) English and other modern languages, (ii) Arts and (iii) Sciences both theoretical and applied, including Medicine, Engineering etc; II. To provide means for giving technical, industrial, commercial and vocational education; III. To affiliate and manage institutions having objects similar to those mentioned in Articles I and II above; and IV. To do all such other things as are incidental and conductive to the attainment of the above objects or any one of them."
(2.) The learned counsel refers to the definition of the "charitable purpose" as defined under the Charitable Endowments Act, 1890, which reads as follows:- "charitable purpose" includes relief of the poor, education, medical relief and the advancement of any other object of general public utility, but does not include a purpose which relates exclusively to religious teaching or worship." According to him, therefore, the petitioner-institution comes squarely within a Trust established for a charitable purpose as required in the Government notification and hence, they exempt both under the Stamp Act as well as Registration Act.
(3.) The learned counsel Mr. Sharma arguing for the State would contend that the Society is registered only under the Societies Registration Act and has not been notified in the Official Gazette by the appropriate Government which is the State Government under the Charitable Endowments Act in the manner provided under Sections 4, 5 and 6. Section 4 of the Charitable Endowments Act, 1890, reads as follows:- "4. Orders vesting property in Treasurer.-(1) Where any property is held or is to be applied in trust for a charitable purpose, the appropriate Government, if it thinks fit, may, on application made as hereinafter mentioned, and subject to the other provisions of this section, order, by notification in the Official Gazette, that the property be vested in the Treasurer of Charitable Endowments on such terms as to the application of the property or the income thereof as may be agreed on between the appropriate Government and the person or persons making the application, and the property shall thereupon so vest accordingly. 2. When any property has vested under this section in a Treasurer of Charitable Endowments, he is entitled to all documents of title relating thereto. (4) An order under this section vesting property in a Treasurer of Charitable Endowments shall not require or be deemed to require him to administer the property, or impose or be deemed to impose upon him the duty of a trustee with respect to the administration thereof.";