C.W.P. No.8131 of 2006 -1- IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No.8131 of 2006 Date of Decision.28.09.2011 Jagdish Singh s/o Sh. Jit Singh quarter No.386, Type-4, Guru Nanak Tharmal Plant Colony, Bathinda .....Petitioner Versus State of Punjab through Secretary, Department of Revenue, Govt. of Punjab, Chandigarh and others .....Respondents Present: Mr. Baljit Puri, Advocate for the petitioner. Ms. Rajni Gupta, Addl. A.G., Punjab. CORAM:HON'BLE MR. JUSTICE K. KANNAN 1. Whether Reporters of local papers may be allowed to see the judgment ? No 2. To be referred to the Reporters or not ? No 3. Whether the judgment should be reported in the Digest? No -.- K. KANNAN J.(ORAL) 1. The petitioner challenges the assessment of higher stamp duty for a sale, which was registered by the petitioner on 28.12.2004 by the Sub Registrar at Bathinda. The transaction was in relation to the property that had been purchased by the petitioner from PUDA as per No Due Certificate issued by the authority on 09.11.2004. He has made the payment prescribed in the initial order of allotment. The schedule of payments is also referred to in the communication sent by PUDA on 03.05.2001 that states that the last installment payable would be 03.11.2004. 2. Learned counsel for the petitioner relies on the notification issued by the Government of Punjab on 02.03.2009 directing an amendment to the Punjab Stamp (dealing of undervalued instruments) C.W.P. No.8131 of 2006 -2- Rules, 2009 that provides for explanation as follows:- “The consideration of amount fixed at the time of allotment of immovable property by any Government/Semi Government Organization shall be deemed to be the Collector's rate and the stamp duty shall be charged for registration of document upon the consideration amount fixed by the Government/Semi Government Organization, provided that document is got registered by the original allottee within three months from issue of this notification or within three months from the payment of last regular installment as per schedule of payment of such allotment.” 3. Since the petitioner has presented the document for registration within three months from the date of last installment, the manner of reckoning the valuation of the property as set out under the Rules is clearly attracted and the petitioner is entitled to take the value of property as offered by PUDA as the market value of the property as well. There is no scope for demanding any excess amount and the impugned proceedings are liable to quashed and accordingly quashed. 4. If the petitioner has made any payment pursuant to the demand, he will be entitled to refund of the same within four weeks from the date of receipt of copy of this order. If the amount is not paid within time, it will also attract interest 6% from today. The document of sale deed, which has been impounded is also directed to be returned within the aforesaid four weeks. 5. The writ petition is allowed. (K. KANNAN) JUDGE September 28, 2011 Pankaj*