Punjab-Haryana High Court
Ram Lakhan And Another vs State Of Punjab And Others on 27 November, 2012
Author: Mahesh Grover
Bench: Mahesh Grover
C.W.P. No.24435 of 2011 -1-
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH.
C.W.P. No.24435 of 2011 (O&M)
DATE OF DECISION : 27.11.2012
Ram Lakhan and another PETITIONERS
VERSUS
State of Punjab and others RESPONDENTS
CORAM : HON'BLE MR.JUSTICE MAHESH GROVER
Present:- Shri Deepak Sibal, Advocate for the petitioner.
Shri Hari Pal Verma, Additional A.G. Punjab.
Shri Naresh Prabhakar, Advocate for respondent-5.
MAHESH GROVER, J.
The short controversy involved in this petition is that any property purchased in public auction, or a property purchased on the rates prescribed by the Government through its agencies, is to be assessed for the purposes of registration under the Indian Stamp Act as per the rates prescribed by the State agency, or the auction amount or the rates prescribed by the Collector on the basis of market value.
The petitioner was re-allotted a plot which was sold by the respondent/GMADA in open auction. The petitioner is the subsequent purchaser C.W.P. No.24435 of 2011 -2- through the original auction purchaser. There is no dispute regarding the permissibility of such a sale. The amount was to be paid as per the schedule provided in the auction proceedings but the petitioner made the entire payment much prior to the expiry of the schedule. The conveyance deed was to be executed within 90 days of the payment having been made and thus, the petitioner applied for execution of the conveyance deed. It was done on 3.10.2007. Thereafter the petitioner submitted his documents along with the requisite stamp duty for registration in which the Additional Deputy Commissioner raised a further demand that Rs.10,46,000/- along with 12% interest with effect from the date of registration of the sale. The petitioner assailed this order before the Divisional Commissioner, but his petition was dismissed.
The respondents justify this demand on the ground that the rates have been prescribed by the Collector which are in force and therefore, there can be no doubt of its applicability.
Learned counsel for the petitioner has placed reliance on a decision of this Court rendered in C.W.P. No.6387 of 2009 The Mohali Club, Mohali through its President Kuldeep Singh v. State of Punjab and others decided on 6.5.2010 and another decision of this Court in L.P.A. No.890 of 2010 State of Punjab and others v. Parshotam Dass and another decided on 2.8.2010.
On due consideration of the matter, I am of the opinion that the controversy is no longer res integra. The respondents themselves have issued the notification stating that where the property has been allotted or purchased in public auction conducted by the Government or a Public Sector Undertaking or a local body, the price fixed for such allotment or auction shall be deemed to be the Collector's rate and the evaluation for the purpose of registration necessarily has to be made on the basis of such determined price.
The L.P.A Bench in State of Punjab and others v. Parshotam C.W.P. No.24435 of 2011 -3- Dass and another (supra) has even observed that the provisions of Section 47-A will not be attracted in such a case.
Consequently, finding the matter to be squarely covered by the ratio of the aforesaid decisions, I deem it appropriate to accept the instant petition. In furtherance thereof, the impugned orders Annexures P-9 and P-10 are set aside and the respondents are directed to register the sale deed on the amount indicated in the auction proceedings.
(MAHESH GROVER)
November 27, 2012 JUDGE
GD
WHETHER TO BE REFERRED TO REPORTER? YES/NO