IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.10334 of 2009 Date of Decision: 15.07.2009 Dharampal Goyal Petitioner Versus State of Punjab and others Respondents CORAM:- HON'BLE MR. JUSTICE JASBIR SINGH Present: Mr.Ashok Goel, Advocate for the petitioner ….. Jasbir Singh, J. (Oral) Petitioner had purchased four plots from respondent No.4. It is apparent from the records that vide orders dated 12.1.2006 and 21.12.2006 (P1 to P3), demand for payment of an additional amount, towards deficient payment of stamp duty was raised against the petitioner by the Collector under Section 47-A of the Indian Stamp Act, 1899. The petitioner went in appeal. All the appeals were dismissed vide one common order dated 5.9.2007 by the appellate authority. The petitioner did not challenge those orders. On 2.3.2009, the State of Punjab added following explanation to the provisions of Rule 3-A of the Rules known as the Punjab Stamp (Dealing of under-valued Instrument) (Amendment) Rule 1983:- “Explanation:- The consideration amount fixed at the time of allotment of moveable property by any Government/ semi Government organization shall deemed to be the Collector’s rate and the stamp duty shall be charged for Civil Writ Petition No.10334 of 2009 registration of document upon the consideration amount fixed by the Government/ semi Government organization, provided that the document is got registered by the original allottee within 3 months from the issue of this notification or this notification or within three months from the payment of last regular instalment as per schedule of payment of such allotment.” Counsel for the petitioner states that in view of explanation now added, the petitioner is also entitled to get benefit and the registering authority is supposed to treat actual price of the plot, when it was purchased, as Collector’s rate for execution of the sale deed. This Court feels that at this stage, in the writ petition, no effective order can be passed. If the petitioner feels that he is entitled to get benefit of the amendment, which was incorporated on 2.3.2009, he may approach the authorities by making a representation and if he moves any such representation within a period of one month, the concerned authority shall consider it, as per law, within one month thereafter. The writ petition stands disposed of. 15.07.2009 (Jasbir Singh) gk Judge 2