IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P NO. 16290 OF 2008 DECIDED ON : 13.02.2009 Lakhwinder Kaur ...Petitioner versus State of Punjab and others ...Respondents CORAM : HON'BLE MR. JUSTICE SURYA KANT Present : Mr. Vipul Aggarwal, Advocate, for the petitioner. SURYA KANT, J. (ORAL) The petitioner is aggrieved at the orders dated 01.09.2006 and 29.04.2008 (Annexures P-1 and P-3). Vide the first order, the Collector, Sangrur has directed the petitioner to affix additional stamp duty @ Rs.15 lacs per acre as against the duty affixed by her @ Rs.9 lacs per acre. Vide the second order, the Divisional Commissioner, Patiala, namely, the Appellate Authority has dismissed the petitioner's appeal. The facts are not much in dispute. The petitioner purchased land measuring 64 kanals 5 marlas situated at Sunam, District Sangrur, vide registered sale deed dated 23.05.2006. The petitioner affixed stamp duty @ Rs.9 lacs per acre. On a reference by the Sub Registrar, Sunam dated 06.06.2006, the Collector, Sangrur, vide his impugned order Annexure P-1, has C.W.P NO. 16290 OF 2008 -2- directed the petitioner to affix the stamp duty @ Rs.15 lacs per acre. In this regard, the Collector appears to have relied upon the tentative market value notified for Tehsil Sunam, District Sangrur in the year 2006-07. Learned counsel for the petitioner, on the other hand, relies upon the government instructions dated 18.05.2006 (Annexure P-4) issued to all the Collectors, inter-alia, providing as follows : “In this context, the matter has been reviewed at the highest leveling Government and it is advised that the minimum market value of the property may be pegged as on 31st March, 2006 e.g no increase be made in the minimum market value during the current year i.e 2006-07”. He also relies upon the list of tentative market rates for the year 2006-07 i.e upto the year ending on 31st March, 2006, wherein the Collector's rate for the land in question is prescribed @ Rs.9 lacs per acre. It appears that while accepting the reference sent by the Sub Registrar, Sunam, the Collector, Sangrur has not taken into consideration the government instructions dated 18.05.2006 in terms whereof the minimum market value of the property was required to be taken as on 31.03.2006 to ensure that no increase was made in the market value during the year 2006-07. C.W.P NO. 16290 OF 2008 -3- For the reasons afore-stated, this writ petition is allowed. The impugned orders dated 01.09.2006 and 29.04.2008 (Annexures P-1 and P-3) are set aside. The matter is remitted to the Collector, Sangrur, for afresh decision, after taking into consideration the above-mentioned government instructions. The needful shall be done within three months from the date of receipt of certified copy of this order. FEBRUARY 13, 2009 (SURYA KANT) shalini JUDGE