CWP No. 10745 of 2008 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 10745 of 2008 Date of Decision. November 11, 2008 Harpal Singh ......Petitioner Versus State of Punjab and others .....Respondents Coram Hon'ble Mr. Justice Hemant Gupta Hon'ble Mr. Justice Nawab Singh * * * * Present Mr. K. K. Bansal , Advocate for the petitioner. Ms. Nidhi Garg, A.A.G. Punjab for the respondents. Hemant Gupta , J (Oral ) Challenge in the present writ petition is to the order, passed by the Collector Sangrur on 11.1.2007 ( Annexure P5 ) and by Commissioner, Patiala Division, Patiala on 18.3.2008 (Annexure P8 ) whereby instrument of sale dated 25.5.2004 was found to be deficient in stamp duty. Petitioner was the highest bidder of plot no.34 in an open auction held on 3.10.1991. The plot was allotted on payment of the sale consideration in installments. The petitioner presented the instrument of sale for registration on 25.5.2004 after payment of entire sale consideration.as the value of the property in auction. The Collector initiated the proceedings under Section 47- A of the Indian Stamp Act, 1899 as the stamp duty is payable on the market value of the property as on the date of registration of the instrument. On the basis of the said show cause notice, it was found by the learned Collector CWP No. 10745 of 2008 2 that Rs. 83,340/- is the deficient stamp duty and Rs.8,490/- is the deficient registration fee as the instrument of sale was registered below the Collector's rate. The issue regarding registration of instrument of sale and the payment of stamp duty thereon has been examined by Division Bench of this Court in Sukhjit Singh Cheema, Advocate v. Punjab Urban Planning and Development Authority, Chandigarh and others2008(4) PLR 484. It has been held therein that in terms of Section 47-A(1) of the Indian Stamp Act, 1899 inserted by Act No. 14 of 2001 and Rule 3A of said Act inserted vide notification dated 23.8.2008, the Collector's rate has been given statutory recognition and the stamp duty is payable on the basis of Collector's rate on the date of registration of the instrument of sale. In view of the above, we do not find any illegality or irregularity in the order passed by the Authorities under the Act which may warrant interference by this Court. Dismissed. ( Hemant Gupta) Judge November 11, 2008 ( Nawab Singh) mamta Judge