CWP No.17008 of 2009.doc - 1 – HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP No.17008 of 2009 Date of Decision: 16.09.2010 **** Surinder Kumar . . . . Petitioner VS. State of Punjab & Ors. . . . . . Respondents **** CORAM : HON’BLE MR.JUSTICE SURYA KANT **** 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. MK Singla, Advocate for the petitioner Mr. H.S. Brar, Addl. AG Punjab ***** SURYA KANT J. (ORAL) (1). The petitioner seeks a mandamus to direct the respondents to grant him the benefit of the notification dated 28.05.2009 (Annexure P3) for the purpose of levy of Stamp Duty charges in respect of Plot NO.22 in the New Grain Market at Dirba, District Sangrur purchased by his father in an open auction held on 18.02.1982. (2). On payment of the due instalments, the petitioner got executed the Conveyance Deed in his favour, however, soon thereafter he received a notice under Section 47-A of the Stamp Act (Annexure P4) asking to deposit `2,97,000/- as Additional CWP No.17008 of 2009.doc - 2 – Stamp Duty as per the Collector’s rate. Finally, the Collector, Sangrur passed an order to this effect which was unsuccessfully challenged by the petitioner firstly in an appeal and thereafter before this Court in CWP No.11659 of 2008 which was dismissed vide order dated 01.12.2008 (Annexure P1). (3). Meanwhile, the State of Punjab notified the Punjab Stamp (Dealing of Under-valued Instruments) (First Amendment) Rules, 2009 on 02.03.2009 (Annexure P2) followed by further amendment vide notification dated 28.05.2009 (Annexure P3), the relevant extract whereof reads as follows:- xxx xxx xxx xxx xxx “Explanation:- The consideration amount fixed at the time of allotment of immoveable property by any Government/Semi Government Organisation shall be deemed to be the Collector’s rate and the Stamp duty shall be charged for registration of document upon the consideration amount fixed by the Government/Semi Government organization, provided that document is got registered by the original allottee upto 2nd September, 2009 CWP No.17008 of 2009.doc - 3 – from issue of this notification or within three months from the payment of last regular installment as per schedule of payment of such allotment.” xxx xxx xxx xxx xxx (4). The petitioner’s case is that the concession granted vide the above-reproduced amended rule cannot be confined qua those allottees only who presented their Instruments for registration between the period specified in the Notification. According to the petitioner the concession granted by the subject notification deserves to be extended from the date the 2009 Rules were framed. (5). Similar contention was raised and turned down by this Court in CWP No.6344 of 2007 (M/s. Ralla Ram Ram Lal vs. State of Punjab and others) decided on 18.09.2009. (6). For the reasons assigned in M/s. Ralla Ram Ram Lal’s case (supra), I do not find any merit in this writ petition which is accordingly dismissed. However, this order shall not preclude the petitioner from challenging the validity of the above-mentioned Notification on the plea of CWP No.17008 of 2009.doc - 4 – discrimination and/or any other ground available in law. (7). Dasti . (SURYA KANT) JUDGE 16.09.2010 vishal shonkar