C.W.P NO. 7835 OF 2008 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P NO. 7835 OF 2008 DECIDED ON : 20.05.2009 Ishwar Singh and others ...Petitioners versus The Commissioner and ors. ...Respondents CORAM : HON'BLE MR. JUSTICE SURYA KANT Present : Mr. Sanjiv Gupta, Advocate, for the petitioners. Mr. R. D. Sharma, DAG, Haryana. SURYA KANT, J. (ORAL) The petitioners are aggrieved at the orders dated 30.09.2002 and 11.04.2008 (Annexures P-3 and P-5) passed by the Collector, Jind and the Commissioner, Hisar Division, Hisar, whereby they have been directed to make good the deficiency in stamp duty to the tune of Rs.1,03,625/- and that order has been upheld in the appeal. The petitioners purchased land measuring 1270 square yards ostensibly for a sale consideration of Rs.60,000/- showing it to be an agricultural land. The undisputed facts are that the aforesaid plot is located on Jind-Bhiwani State Highway and is C.W.P NO. 7835 OF 2008 -2- within the municipal limits of Jind. The entire area is surrounded by Abadi as well as commercial shops. The said plot abuts the main road and has obviously been purchased for construction of shops. It is in this factual back drop that the learned Collector observed as follows : “ As per spot inspection report and after perusal of the evidence of file, I have reached the conclusion that the purchased land is not for agricultural purpose. The courtyard has been done on it. This area is adjacent to Abadi. There is no force in the plea given by the purchasers. Even the purchasers have got registered this sale deed on less value by intention of stamp duty theft. This area is situated on Jind to Bhiwani main road. On enquiring from the persons present on the spot regarding market value, it was told that the market value of the land near road is Rs.700/- per square yard. In view of this , I fix the rate of this area @ Rs.700/- per square yard. The purchasers have purchased this area on the Jind Bhiwani main road for use of shop. Therefore, total value of 1270 square yard land @ Rs.700/- per square yard comes to Rs.8,89,000/-.” C.W.P NO. 7835 OF 2008 -3- In view of the fact that the plot is a small piece of land and cannot be used for agricultural purposes coupled with its location, the view formed by the Collector as well as the Appellate Authority warrants no interference by this Court. Dismissed. MAY 20, 2009 (SURYA KANT) shalini JUDGE