Judgment :- The Petitioner seeks Writ of Certiorarified Mandamus to quash the proceedings of the first Respondent dated 18.04.2001 and direct the second Respondent to register Document No.420/2000 on payment of stamp duty of Rs.100/-. 2. One Khadir Shah Rowther made a gift of his property bearing S.No.1154/28, to an extent of 11 cents in Korattur Village in favour of Padi Juma Mosque. Claiming that he is entitled to the Stamp duty concession as laid down in Government Order G.O.Ms.903 dated 04.09.1986, Commercial Taxes and Religious Endowments Department, the document in question has been engrossed on stamp duty of Rs.100/-, assessing value of the property to the nominal value of Rs.100/-. According to the Petitioner, gift is in favour of a Mosque and is charitable and religious in nature without any reservation and hence, the document is covered under G.O.Ms.903. Petitioners request for grant of concessional levy of stamp duty, ordered in G.O.Ms.903 was declined, which is challenged in this Writ Petition. 3. Heard both. .4. The learned Counsel for the Petitioner contended that Gift Deed executed for dedicated property for the purpose of the Wakf and being a gift in favour of Mosque and for the benefit of Padi Juma Mosque, Petitioner is entitled to concessional levy of stamp duty. It was further submitted that Respondents are not right in interpreting that for the purpose of invoking concessional levy of stamp duty, Wakf should be under the control of Wakf Board. .5. The document in question is labelled as Deed of gift executed by Khadir Shah Rowther in favour of Padi Muslim Association [registered under Tamil Nadu Societies Registration Act, 1975], beneficiary being Padi Juma Mosque. G.O.Ms.903 provides that concession shall apply only if the Donee is under the direct control of Tamil Nadu Wakf Board. G.O.Ms.903 dated 04.09.1986, Commercial Taxes and Religious Endowments Department reads as under :- ."The Government have carefully examined the request of the Commissioner, Hindu Religious and Charitable Endowments [Administration] Department and recommendation of the Inspector General of Registration. G.O.Ms.903 provides that concession shall apply only if the Donee is under the direct control of Tamil Nadu Wakf Board. G.O.Ms.903 dated 04.09.1986, Commercial Taxes and Religious Endowments Department reads as under :- ."The Government have carefully examined the request of the Commissioner, Hindu Religious and Charitable Endowments [Administration] Department and recommendation of the Inspector General of Registration. They accordingly held that in respect of deeds of gift or settlement of lands and buildings to be executed in favour of Hindu/Muslim institutions coming under "Hindu Religious and Charitable Endowment Act" and Wakfs, nominal value of such properties is Rs.100/-only for the purpose of levy of stamp duty and registration fee instead of such duties be calculated on the market value of the property involved". 6. By a reading of the above Government Order, it is clear that concession of stamp duty is available only to deeds of gift or settlement of lands and buildings to be executed in favour of Hindu/Muslim institutions coming under Hindu Religious and Charitable Endowment Act and Wakfs. For availing concessional stamp duty, the Donee must be under the direct control of Tamil Nadu Wakf Board. The gift deed is executed in favour of Padi Muslim Association registered under Tamil Nadu Societies Registration Act and beneficiary "Padi Juma Mosque" is not under the control of Tamil Nadu Wakf Board which administers the Wakf Act, 1954. Petitioner himself has stated that Donee does not come under the purview of the Tamil Nadu Wakf Board. While so, concession granted in G.O.Ms.903 will not apply to the Petitioner. .7. In its counter, the Government has in all fairness stated that G.O.Ms.1224, Revenue dated 25.04.1964 would be applicable and the document is chargeable to duty at 50% reduced stamp duty. As per the said G.O.Ms.1224, Revenue dated 25.04.1964, "in respect of all gifts or settlements for charitable or religious purpose, duty is reduced to one half of the duty leviable on such instruments". Hence the document in question is chargeable to duty at 50% of reduced stamp duty. G.O.Ms.903 is not applicable to the document in question. 8. In the result, the Writ Petition is dismissed. No costs. Consequently, WMP No.12643/2001 is also dismissed. As per G.O.Ms.1224, Revenue dated 25.04.1964, the Petitioner is directed to present the document paying 50% reduced stamp duty.