- (1.) The petitioner is a society under the provisions of the Societies Registration Act with the following aims and objects :- 1. The FOUNDATION shall have Ms.Nupur Nath and Pradeep Diwan as its FIRST TRUSTEES. 2. The main object for which the foundation is established, is to run Schools, Educational, Design, Management, Technical, Engineering, Medical, Design, Management, Technical, Engineering, medical, Dental, Nursing and any/or other Technical and Non Technical College/s & Institution/s. And to generally work for the development and/or advancement of Education and diffusion of knowledge amongst the public in general. 3. To expand, contribute, disburse and otherwise dispose money, income and other property exclusively and only by contributing to, cooperating with and otherwise voluntarily financially assist any individual, group, family & foundation, fund, trust, company, organization, whether now existing or hereafter established, created or organized and operated exclusively for religious, charitable, scientific, literary or educational purpose. 4. To establish, maintain, control and manager schools, Colleges, Polytechnics, Training Centres, Institutes, Libraries, Hostels, Boarding Houses, Laboratories, other institutions, Charitable Hospitals, Clinics, Mobile Clinics, Ambulances, Diagnostic Centers, Blood Banks etc. etc. To generally establish and run educational and/or any other type of institutions. 5. To give scholarships in the discipline of Engineering, Medical, law, Information Technology, Academics, Sports etc., to deserving scholars on the norms and basis as the Trustees may decide amongst themselves from time to time and without any distinction of caste, colour, creed or religion. 6. To render other kind of aid to individuals including supply of medicines, books, stipends, meals, medals and/or other incentives for studies to deserving candidates without any distinction of caste, colour, creed or religion. 7. To, give pensions, gratuities, charitable aid to the needy, elderly, destitute, widows, oldpeople/senior citizens. The norms and basis of this would be decided by the Trustees. 8. To honor person/s who have excelled in some field and have bought laurels and honour to their city, State and/or Country etc. 9. To honor Freedom fighters and the members of the Armed Forces for their bravery and sacrifice. 10. To work for the uplift and education of girls & women and the work generally for rural uplift and adult education. 11. To work in the field of AIDS awareness, control etc. 12. To work for and help people for de-addition from the alcohol and drug menace. 13. To work for, contribute and aid all National/International Programs like family Planning/Population Control Family Welfare, TB & Leprosy, Prevention of Blindness, National Child Health and Survival & Safe Motherhood Programs etc. 14. To establish, run and help projects/homes/shelters for orphans, Street Children, Widows, homeless, Old People, Senior Citizens, Destitute, Physically Handicapped and poor etc. and to generally provide help without any distinction of caste, colour, creed or religion. 15. To provide aid to victims and natural calamities and/or to give donations, subscriptions or contributions to institutions, establishments or persons doing such relief works. 16. To provide help and to support in any manner required clubs that are doing and promoting Cultural Activities. 17. To solicit, obtain and accept subscriptions,donations, grants, devices, aid etc. from any person/s firm, company, corporation, institutions and organization/s from within India and/or from all over the world. 18. To acquire by gift, purchase, exchange, lease, hire or otherwise how-so-ever; any land/s building/s, play-ground/s park/s and/or any other property movable and/or immovable and for any estate or interest for the furtherance of all or any of the objects of this foundation. 19. To sell, manage, transfer, exchange, mortgage, charge, lease, dispose-off or otherwise deal with any property what-so-ever belonging to the foundation. 20. To borrow and raise money with and without security on the security of mortgage, charge or hypothecation or pledge any or all of the properties, movable and immovable, belonging to the foundation on any such terms and conditions as the trustees may deem fit. 21. To do any other act for the advancement of general public without any distinction of caste, colour, creed or religion. 22. To establish, promote and manage any branch of this foundation anywhere in the Union of India. 23. To hold seminars, exhibitions and any such or related activity to propagate the objectives of this foundation. 24. To do all such lawful acts, deeds and things as are incidental or conductive to the attainment of any or all of the above objects of the foundation.
(2.) Certain land was purchased by the society on different dates the particulars of which have been given in para 5 of the writ petition and the details of which are extracted herebelow :- Sale deed No.725 to 728 dated 4.6.2008, 1210 to 1216 dated 9.7.2008, 1270 dated 14.7.2008 and 1317- 1319 dated 16.7.2008.
(3.) On 16.9.2008 notice was issued to the petitioner requiring it to respond to its contents for levy of stamp duty. It is pertinent to mention here that the petitioner had sought exemption from affixing stamp duty on the premise that it is a charitable trust and was exempt under the provisions of the notification issued by the State of Punjab. The Collector upon consideration of the matter directed the petitioner to affix the stamp duty in accordance with the details which have been given in the impugned order Annexure P-4.;