Punjab-Haryana High Court
Deepak Joshi vs Financial Commissioner (Revenue), ... on 27 November, 2014
Author: K. Kannan
Bench: K. Kannan
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
Civil Writ Petition No.2232 of 2013
Date of decision:27.11.2014
Deepak Joshi son of Shri Vidya Sagar Joshi, 886-A, Surya Enclave,
P.O. Chuggiti, Jalandhar City, Jalandhar.
... Petitioner
versus
Financial Commissioner (Revenue), Punjab, Punjab Civil
Secretariat, Chandigarh, and others.
.... Respondents
CORAM: HON'BLE MR. JUSTICE K. KANNAN
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Present: Mr. Harsh Bunger, Advocate,
for the petitioner.
Mr. Ranbir Singh Pathania, DAG, Punjab.
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1. Whether reporters of local papers may be allowed to see the
judgment ? No.
2. To be referred to the reporters or not ?No.
3. Whether the judgment should be reported in the digest ? No.
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K.Kannan, J. (Oral)
1. The petitioner is before this court seeking for refund of the excess stamp duty collected at the time of registration of a sale of property purchased from Jalandhar Improvement Trust. The Punjab Stamps (Dealing of Undervalued Instruments) Rules, 1983 introduced Rule 3-B that allowed for assessment of the market value on the basis of actual price determined by a public authority as on the date of auction and gave liberty to any purchaser at the auction SANJEEV KUMAR 2014.12.01 15:52 I attest to the accuracy and integrity of this document Civil Writ Petition No.2232 of 2013 -2- to avail of the benefit of the rule by presenting the document for registration at the value stipulated at the auction and not at the market value as per the circular rate on the date of registration. The petitioner has availed of his benefit by securing the registration before the date specified, namely, on 10.05.2010. The last date for registration was 30.06.2010. The petitioner is entitled to the benefit of rule. Indeed this court has considered the validity of the rule and the manner of assessment of stamp duty in the decision in the Mohali Club, Mohali Versus State of Punjab and others-2011 AIR (Punjab) 23. The amount paid in excess is bound to be refunded.
2. The writ petition is allowed and the amount paid in excess is ordered to be refunded with interest at 6% from the date when the demand was paid till the date of payment.
(K.KANNAN) JUDGE 27.11.2014 sanjeev SANJEEV KUMAR 2014.12.01 15:52 I attest to the accuracy and integrity of this document