C.W.P. No. 19542 of 2008 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No. 19542 of 2008 Decided on : 18-11-2008 Major Singh & another ....Petitioners VERSUS State of Punjab & others ....Respondents CORAM:-HON'BLE MR. JUSTICE HEMANT GUPTA. HON'BLE MR. JUSTICE NAWAB SINGH. 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 ? -.- Present:- Mr. Subhash Chander Patial, Advocate for the petitioner. HEMANT GUPTA, J The challenge in the present petition is to the order dated 30.11.2006 (Annexure P-8) passed by the Collector, Rupnagar and order dated 17.07.2008 (Annexure P-9) passed by the Commissioner, Patiala Division, Patiala, in the proceedings under Section 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act'). It is the case of the petitioner that father of the petitioner has purchased land measuring 78 kanals 6 marlas situtated in village Phasse, Teh. Chamkaur Sahib, District Ropar in restricted auction held on 22.7.1977 for a sum of Rs.14, 000/-. After prolonged litigation, the allotment was affirmed and sale certificate issued on 17.01.2006. Thereafter, the petitioner presented the instrument of sale for registration on 3.2.2006. The C.W.P. No. 19542 of 2008 -2- Collector issued a show cause notice under Section 47A of the Act, claiming stamp duty on the basis of Collector's rate on the date of presentation of the instrument of sale. The argument of the learned counsel for the petitioner is that the sale consideration as on the date of auction is the relevant sale consideration on which the Collector is to register the instrument. Thus, it cannot be said that the instrument of sale is deficient in stamp duty. The similar argument has been examined by the Division Bench of this Court in judgment reported as 2008(4), PLR 484, Sukhjit Singh Cheema Vs. Punjab Urban Planning and Development Authority, Chandigarh and others, wherein it has been held that after amendment in Sub-Section 1 of Section 47-A of the Act vide Act No.14 of 2001 and insertion of Rule 3-A vide notification dated 23.08.2002, in Punjab Stamp (Dealing of undervalued instruments) Rule, 1983, the stamp duty is payable on an instrument of sale as per the Collector's rate on the date of presentation of the instrument of sale. In view of the above, we do not find any illegality or irregularity in the orders passed which may warrant interference in exercise of the writ jurisdiction of this Court. (Hemant Gupta) Judge 18th November 2008. (Nawab Singh) Monika Judge