Civil Writ Petition No. 7866 of 2009 1 In the High Court of Punjab and Haryana, at Chandigarh. Civil Writ Petition No. 7866 of 2009 Date of Decision: 20.11.2009 Gursharan Singh …Petitioner Versus State of Punjab and Others …Respondents CORAM: HON’BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA. Present: Mr. Vivek Sharma, Advocate for the petitioner. Mr. Manohar Lall, Additional Advocate General, Punjab, for the respondents. Kanwaljit Singh Ahluwalia, J. (Oral) The present writ petition has been filed assailing impugned order dated 17.4.2007 (Annexure P1) passed by the District Collector, Sangrur, and affirmed by the Appellate Authority on 3.6.2008 (Annexure P2). Gursharan Singh had purchased a property, auction of which was held by New Mandi Township on 3.8.1982. The petitioner being a highest bidder was allotted the plot. At the time when the bid was made, petitioner was minor and plot was purchased on his name through his father. Subsequently, petitioner got the sale deed registered reflecting the sale consideration as the price at which he succeeded in the auction. Sub Registrar made a reference that petitioner is entitled to pay according to the circle rates prevailing at the time of registration of the sale deed. Contention of the petitioner before the Authority below was Civil Writ Petition No. 7866 of 2009 2 that the sale deed ought to be and has been registered showing the consideration at which it has been purchased. State of Punjab had amended the provisions and had introduced Rule 3A of Punjab Stamp (Dealing of Under Valued Instruments) Rules, 1983, and amendment in Section 47A to say that sale deed is to be registered at the market rate determined by the Collector and not at the price at which the property was purchased. A Division Bench of this Court, to which I was party, in Sukhjit Singh Cheema v. Punjab Urban Planning and Development Authority, Chandigarh and Others 2009(1) Recent Civil Reports 337 held as under:- “Though the sale consideration mentioned in the letter of allotment or such like document cannot be disputed but what would be proper stamp duty is required to be determined in terms of Section 47-A of the Act which contemplates that it is the market value of the property on the date of registration of the instrument. Therefore, irrespective of sale consideration in the letter of allotment, stamp duty would be payable on the market value of the property determined in terms of Rule 3-A of 1983 Rules prevalent at the time of registration of instrument”. Counsel for the petitioner despite his best efforts has not been able to persuade me to take a contrary view. Even otherwise, I am bound by the ratio of law laid down by a Division Bench of this Court in Sukhjit Singh Cheema's case (supra). Civil Writ Petition No. 7866 of 2009 3 Hence, there is not merit in the present writ petition and the same is dismissed. (Kanwaljit Singh Ahluwalia) Judge November 20, 2009 “DK”