C.W.P. No.18380 of 2008 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No.18380 of 2008 Date of decision:05.08.2009. Sanyogta Devi and another ...Petitioners Versus State of Punjab and others ...Respondents CORAM: HON'BLE MR. JUSTICE JASBIR SINGH Present: Mr. Ashok Bhardwaj, Advocate, for the petitioners. Mr. Arvind Mittal, Additional Advocate General, Punjab, for the respondents. ***** JASBIR SINGH, J. (ORAL). By filing this writ petition, the petitioners pray that a writ of certiorari be issued to quash order dated 17.01.2007 (P-3), vide which an amount of Rs.47,479/- was demanded from them, towards deficient stamp duty paid, on registration of a sale deed. Further challenge is to the order dated 05.08.2008 (P-5), vide which appeal filed by the petitioners was dismissed. It is contention of counsel for the petitioners that, arbitrarily, the amount has been demanded, by calculating value of the property @ Rs.3,000/- per square yard. Upon notice, reply has been filed, wherein, to the averment made by the petitioners, it has been replied, as under: - “That in reply to contents of para No.6 of the petition it is C.W.P. No.18380 of 2008 -2- submitted that even if the contention of the petitioners raised in this para that the sale deed of the adjoining plot was registered @ 1200 per sq. yard on 04.11.2004 and survey rate of this area is also Rs.1200/- per sq. yards, is considered, then in the light of the same, the orders of deficient stamp duty is correct and legal. The alleged sale deed was registered on 4.11.2004 whereas the sale deed in question was registered on 25.8.2006 that too after about two years, whereas the District Collector, Sangrur vide order dated 17.01.2007 has ordered the deficient stamp duty/registration fee to the tune of Rs.47,479/- by applying the rate of Rs.1800/- per square yard on the property in question by decreasing the same from the fixed Collector rate of Rs.3000/- per square yard. So in this manner, the order dated 17.01.2007 is fully justified and falls within the definition of a rational order. However, the fact regarding decision of civil suit on 3.2.2001 is denied for want of knowledge. The another contention of the petitioners that they entered into agreement on 10.04.2003 @ Rs.676/- per square yard and got the sale deed executed on 25.08.2006 @ Rs.676/- per square yard on 25.08.2006 is not tenable in view of the fact because the stamp duty is chargeable on the document on the day of its presentation for registration and any agreement between the parties i.e. vendor and vendee is immaterial. So the order dated 17.01.2007 is correct and legal one and is binding upon the petitioners.” Counsel for the petitioners averred that the statement made in this paragraph, that the amount has been claimed by treating value of C.W.P. No.18380 of 2008 -3- the property @ Rs.1,800/- per square yard, satisfies the petitioners and they are ready to make payment, towards stamp duty, at the rate mentioned above. In view of specific stand taken by the authorities that rate of the property, at the relevant time, was Rs.1,800/- per square yard, this Court feels that the impugned orders can not be sustained. Accordingly, these orders are set aside and the Collector is directed to assess amount of deficient stamp duty by treating value of the property @ Rs.1,800/- per square yard. After calculation, the amount be conveyed to the petitioners, within 3 weeks from today. The petitioners shall deposit the amount, towards deficient stamp duty, within 3 weeks from the date of receipt of that letter. Disposed of. August 05, 2009. ( JASBIR SINGH ) vinod JUDGE