IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 19444 of 2009. [O&M] Date of Decision: 23rd August 2010. Anjali Petitioner through Mr. Sherry K.Singla, Advocate Versus State of Punjab & Ors. Respondents through Mr. H.S.Brar, Addl.AG, Punjab. 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? SURYA KANT, J. [ORAL] This order shall dispose of CWP Nos. 19444 and 20145 of 2009 as common questions of law and facts are involved in these cases. For the sake of brevity, the facts are being extracted from CWP No. 19444 of 2009. The petitioner seeks quashing of the order dated 24.09.2007 [Annexure P-1] passed by the Collector, Ludhiana asking her to affix the additional stamp duty charges to the tune of `38,880/- on the sale deed No. 9289 dated 6.09.2007, as well as the order dated 03.03.2009 [Annexure P- 2] passed by the Commissioner, Patiala Division, Patiala, dismissing the petitioner's appeal against the afore-mentioned order of the Collector. The petitioner had purchased a residential Plot measuring 240 square yards situated at Mauja Peeru Banda, Ludhiana which is now known as ' Abadi Aman Nagar' vide the afore-mentioned sale deed. There can indeed be no doubt that the petitioner is liable to affix the stamp duty not less than the Collector's rate as held by the Hon'ble Supreme Court in a recent decision in State of Haryana v Manoj Kumar, 2010[2] RCR[Civil], 296. The Collector has also asked the petitioner to affix the stamp duty at the Collector's rate only. The petitioner, however, is disputing the correctness of the Collector's rate as on the date of registration of the sale deed as according to her, the Collector's rate in the year 2008 in Abadi Aman Nagar, Ludhiana was Rs.1500/- per square yard. From the documents [Annexure P-5] on record it appears that the question with regard to correctness of the Collector's rate as on the relevant date requires re-determination by the Collector, Ludhiana. Suffice it to observe that in exercise of his quasi-judicial powers under Section 47-A of the Indian Stamp Act, the Collector is obligated to hold a fact finding inquiry to determine the actual market value of the property as on the date of presentation of the instrument as also the Collector's rate on that date so that even if the sale consideration is less than the Collector's rate, the stamp duty can still be affixed as per the prescribed rate. No such exercise regarding determination of the Collector's rate has been undertaken in this case. For the reasons afore-stated, the writ petitions are allowed; the impugned order dated 24.09.2007 [Annexure P-1] is set aside and the matter is remitted to the Collector, Ludhiana to hear the parties and determine the Collector's rate as on 06.09.2007 when the sale deed in question was executed. The entire exercise shall be completed by the Collector expeditiously and preferably within a period of two months from the date a certified copy of this order is received. Disposed of. Dasti. August 23, 2010. ( SURYA KANT ) dinesh JUDGE