Punjab-Haryana High Court
Jagjit Singh & Another vs Commissioner on 18 November, 2008
Author: Hemant Gupta
Bench: Hemant Gupta
C.W.P. No. 15974 of 2007 -1-
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
C.W.P. No. 15974 of 2007
Decided on : 18-11-2008
Jagjit Singh & another
....Petitioners
VERSUS
Commissioner, Ferozepur & others
....Respondents
CORAM:-HON'BLE MR. JUSTICE HEMANT GUPTA.
HON'BLE MR. JUSTICE NAWAB SINGH.
1.Whether Reporters of local papers may be allowed to see the judgment ?
2. To be referred to the Reporters or not ?
3.Whether the judgment should be reported in the Digest ?
-.-
Present:- Mr. Sandeep Punchhi, Advocate for the petitioners.
Mr. Sandeep Moudgil, D.A.G., Punjab.
HEMANT GUPTA, J The challenge in the present petition is to the order dated 20.02.2007 (Annexure P-3) passed by the Collector, Muktsar and order dated 31.07.2007 (Annexure P-4) passed by the Commissioner, Ferozepur Division, Ferozepur, in the proceedings under Section 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act').
It is the case of the petitioners that the land measuring 145 kanals situated in village Danewala, Tehsil Malout, District Muktsar, was purchased @ Rs.5,00,000/- per acre. The petitioners presented two instruments of sale for registration on 10.5.2006. The Collector issued a show cause notice under Section 47A of the Act, claiming stamp duty @ Rs.13 lacs per acre on the ground that the sale deed has been registered at C.W.P. No. 15974 of 2007 -2- lesser value, therefore, the stamp duty has been evaded.
It has been found by the learned Collector on the basis of statement of vendor Balwant Singh that the sale of the land has been effected for Rs.13,00,000/- per acre. It has also been found that the entire amount of Rs.1,78,78,100/- were taken at the time of the execution of the sale deed and was deposited in the Punjab National Bank. Thus, it has been found that though the Collector's rate at the time of registration of sale was Rs.4.50 lacs, but since the market value as per the transaction between the parties is Rs.13,00,000/- per acre, therefore, the petitioner has evaded the stamp duty and consequently, was called upon to make up the deficiency in the stamp duty.
We have heard learned counsel for the petitioners and do not find any merit in the present writ petition.
The Collector has recorded the statement of Balwant Singh as well as witnesses of the sale deed Baldev Raj and Pipal Singh. On the basis of such statements, it has been found that the petitioners have purchased the land @ Rs.13,00,000/- per acre, whereas the sale deed has been registered @ Rs.5 lacs per acre. Since the true value of the land has not been set forth in the sale deed, therefore, the petitioner has been called upon to make up the deficiency in the stamp duty. The witnesses have deposed that Rs.50,00,000/- was given as earnest money and the remaining amount of Rs.1,78,78,100/- was received on the date of registration of the sale deeds. The said amount was deposited in the account of the vendor on 11.5.2006 as per the statement of the officer of the Punjab National Bank. Thus, the authorities under the Act have rightly found that the petitioner has undervalued the instruments of sale.
C.W.P. No. 15974 of 2007 -3-
In view of the above, we do not find any illegality or irregularity in the orders passed which may warrant interference in exercise of the writ jurisdiction of this Court.
(Hemant Gupta)
Judge
18th November 2008. (Nawab Singh)
Monika Judge