CWP No.1758 of 2009 -: 1 :- IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.1758 of 2009 Date of decision: March 09, 2009. Smt. Santosh Jain ...Petitioner(s) v. State of Punjab & Ors. ...Respondent(s) CORAM:HON'BLE MR. JUSTICE SURYA KANT 1. Whether Reporters of local papers may be allowed to see the judgment ? 2. Whether to be referred to the Reporters or not ? 3. Whether the judgment should be reported in the Digest? Present: Shri Vikas Mehsempuri, Advocate for the petitioner. Shri G.S. Attariwala, Additional Advocate General, Punjab. ORDER Surya Kant, J. - The petitioner seeks quashing of the orders dated 11.6.2007 and 27.5.2008 (Annexures P-1 and P-4) whereby Collector, Mohali has asked her to affix additional stamp duty amounting to Rs.87,300/- along with registration fee of Rs.5,000/- in respect of the sale deed No.7653 dated 31.3.2005 and the appeal preferred against the said order, has also been dismissed by the Divisional Commissioner, Patiala. The facts giving rise to this case are that the petitioner purchased a piece of land measuring 2 kanal 9 marla, purported to be an CWP No.1758 of 2009 -: 2 :- agricultural land, situated at Kharar, District SAS Nagar, Mohali. The Sub Registrar, Kharar vide his memo dated 5.4.2007 made a reference under Section 47-A of the Indian Stamp Act alleging that the stamp duty had not been affixed by the petitioner as per the prevalent market value of the property. On receipt of the reference, the Collector, Mohali called upon the petitioner, who took up the stand that the land so purchased is agricultural and the stamp duty has been paid as per the market price prevalent at that time. The Collector, Mohali accordingly sought a spot inspection report from the Sub Registrar, Kharar who has categorically reported that the subject plot “falls in Green Enclave” and adjacent to this area “some houses have been constructed and some construction is still going on”. It was also reported that keeping in view the nature of the land being residential, the Collector's rate has been fixed Rs.30,000/- per marla. The petitioner, however, got the sale deed registered by showing it to be agricultural land. As the aforesaid facts could not be disputed by the petitioner, the Collector vide his impugned order dated 30.10.2007 has held that the prevalent market value of the plot was Rs.14,70,000/- upon which stamp duty of Rs.1,32,000/- and Rs.10,000/- as registration fee were payable. The petitioner has accordingly been directed to make good the deficiency towards stamp duty and registration charges. The petitioner preferred an appeal which has also been dismissed by the appellate authority vide the impugned order dated 27.5.2008. Aggrieved, the petitioner has approached this Court. Notice of motion was issued and in response thereto, the respondents have filed their counter affidavit which is taken on record. I have heard Learned Counsel for the parties at some length and CWP No.1758 of 2009 -: 3 :- perused the record. The petitioner's contention that the proceedings under Section 47-A of the Indian Stamp Act are belated, merits rejection for the simple reason that as per the amended provision, the proceedings under Section 47-A of the Act can be initiated within a period of three years of the date of registration of the instrument. Similarly, it could not be disputed by Learned Counsel for the Petitioner that the subject property is a vacant plot situated in a posh colony, namely, Green Enclave near to Chandigarh/SAS Nagar, Mohali and adjacent to it, there are so many constructed and semi- constructed houses. The subject plot or the adjacent land are not used for agricultural purposes, rather residential plots have been carved out. That being the conceded position, the false plea taken by the petitioner that the subject land is an agricultural land, cannot be accepted. The writ petition is accordingly dismissed. March 09, 2009. [ Surya Kant ] kadyan Judge