CWP No. 4153 of 2008 (1) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 4153 of 2008 Date of Decision: 16.9.2008 M/s Delhi Punjab Goods Carriers (Regd.) ......Petitioner Versus The State of Punjab and others .....Respondents Coram: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA Present: Shri Puneet Jindal, Advocate, for the petitioner. Shri Sandeep Moudgil, DAG, Punjab. 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? HEMANT GUPTA, J. The present writ petition is directed against the order passed by the Collector, Jalandhar on 7.5.2007 and the order dated 29.11.2007 passed by the Commissioner, Jalandhar Division, Jalandhar, in the proceedings under Section 47-A of the Indian Stamp Act, 1899 (for short `the Act') in respect of the instrument of sale dated 25.10.2005. A finding has been recorded by the authorities under the Act that the instrument of sale is deficient in stamp duty as it is a commercial property, but the stamp duty has been paid treating the same to be a residential property. Learned counsel for the petitioner has vehemently argued that the property purchased by the petitioner has been treated to be a commercial property, merely for the reason that the petitioner is a partnership firm. In fact, the premises are being used for the residence of partners and/or staff members of the firm and the same is not even CWP No. 4153 of 2008 (2) located on road. A perusal of the order of the Collector would show that the basis of the order is the report of the Sub Divisional Officer. The said report (Annexure P.5) does not give any circumstance as to why the property is being treated as a commercial property. The said report only records the conclusion that the property is a commercial property, but does not give any reason or the circumstance to return a finding that the property purchased by the petitioner is commercial in nature. Consequently, the present writ petition is allowed. The impugned orders are set aside and the matter is remitted to the Collector for fresh determination on the question of deficient stamp duty, if any. The learned Collector shall record a categorical finding as to why the property is to be treated as commercial property. Allowed in the above terms. (HEMANT GUPTA) JUDGE (KANWALJIT SINGH AHLUWALIA) JUDGE 16-09-2008 ds