IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Civil Writ Petition No.16334 of 2009 Date of Decision : September 29, 2010. Kuldip Singh .....Petitioner versus State of Punjab and others .....Respondents CORAM : HON'BLE MR.JUSTICE SURYA KANT. Present : Mr.G.S.Jaspal, Advocate, for the petitioner. Mr.H.S.Brar, Additional Advocate General, Punjab. -.- 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? --- Surya Kant, J. (Oral) The petitioner purchased the land measuring 2 kanals 3 marlas situated in village Alamgir, Tehsil and District Ludhiana, vide registered sale deed dated 14.11.2007. The Collector, Ludhiana, vide the impugned order dated 26.12.2007 (Annexure P-3) directed the petitioner to affix the additional stamp duty to the tune of Rs.2,54,350/- on the plea that as per the Collector's rate, the value of the purchased land is Rs.2700/- per square yard. The above stated order has been upheld by the Appellate Authority in appeal also vide order dated 1.4.2009 (Annexure P-4). The Naib Tehsildar, Ludhiana submitted a report dated 24.12.2007 (Annexure P-2) certifying that the land purchased by the petitioner is situated on the main Ludhiana-Malerkotla Road and is a part of the residential colony. C.W.P.No .16334 of 2009 2 Learned counsel for the petitioner has placed on record the notified Collector's rate (Annexure P-5), according to which the rate of the residential plots in village Alamgir is Rs.1,100/- per square yard though the rate of `commercial plots' in the same village is Rs.2700/- per square yard. Learned counsel for the petitioner appears to be right in contending that since the plot purchased by the petitioner is situated in the residential colony of village Alamgir, the petitioner is liable to affix the stamp duty on the value of the plot @ Rs.1100/- per square yard and not @ Rs.2700/- per square yard which is for the commercial plots. Since the Collector, Ludhiana has not taken into consideration the difference in the rates of the 'commercial' and 'residential' plots in village Alamgir while determining the petitioner's liability to affix the stamp duty, the impugned orders are set-aside and the matter is remitted to the Collector, Ludhiana for afresh decision, especially to determine as to whether the plot in question is in residential colony or is a 'commercial plot' and the petitioner shall be asked to affix the stamp duty accordingly. The needful shall be done within a period of three months from the date of receiving a certified copy of this order. The parties are directed to appear before the Collector, Ludhiana, on 9.11.2010 for further proceedings. September 29, 2010 (SURYA KANT) Mohinder JUDGE