C.W.P NO. 8288 OF 2009 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P NO. 8288 OF 2009 DECIDED ON : 27.05.2009 Dr. Sohan Lal ...Petitioner versus Sub Registrar and others ...Respondents CORAM : HON'BLE MR. JUSTICE SURYA KANT Present : Mr. S. S. Godara, Advocate, for the petitioner. SURYA KANT, J. (ORAL) Notice of motion. Mr. R. D. Sharma, DAG, Haryana, accepts notice on behalf of respondents No.1 to 3. In view of the fact that the orders under challenge are quasi-judicial in nature, there is no necessity to seek any counter-affidavit from the official respondents, nor respondent NO.4 being proforma respondent, is required to be served at this stage. The petitioner is aggrieved at the orders dated 06.01.2009 passed by the Commissioner, Hisar Division, Hisar, whereby the matter under Section 47-A of the Indian Stamp Act, C.W.P NO. 8288 OF 2009 -2- arising out of the Sale Deed dated 10.08.2001, has been remanded to the Sub Registrar, Fatehabad to re-calculate the value of the property as per the Collector's rate and thereafter determine the stamp duty liability. Suffice it to say that the Hon'ble Supreme Court as well as this Court have held that under Section 47-A of the Indian Stamp Act, liability to affix the stamp duty has to be determined on the basis of market value of the property at the relevant time. In other words, the stamp duty cannot be required to be affixed merely on the basis of the Collector's rate. For the reasons afore-stated, the writ petition is allowed in part. The order dated 06.01.2009 is modified and the matter is remanded to the Collector, Fatehabad, to redetermine the market value of the subject property on the date when the instrument was presented for registration. The consequential liability of the petitioner to affix the additional stamp duty would depend upon the determination of the market value of the land. The needful shall be done by the Collector, Fatehabad within a period of three months from the date of receipt of certified copy of this order. Dasti. MAY 27, 2009 (SURYA KANT) shalini JUDGE