Civil Revision No. 5086 of 1996 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Revision No. 5086 of 1996 Date of decision : 27.5.2010 State of Haryana ....Petitioner Versus Mrs. Sudesh Sharma ...Respondent CORAM : HON'BLE MR. JUSTICE S. D. ANAND Present: Ms. Maloo Chahal, Deputy Advocate General, Haryana S. D. ANAND, J. The State of Haryana has filed this revision petition to obtain the invalidation of the order dated 2.8.1996 granted by the then learned Addl. District Judge, Kurukshetra reversed the finding recorded by the learned Collector, Thanesar. The controversy was about the recovery of stamp duty on the sale deeds dated 22.05.1993 qua which there was an averment by the Sub Registrar that the represented price was not appropriate. The Collector assessed that the price of each shop comes to Rs.2 lacs. The deficit stamp duty was ordered to be deposited in the office of Sub Registrar, Thanesar. It was further ordered that in case of a default, the Sub Registrar, Thanesar would be entitled to recover that amount as arrears of rent. The learned Addl. District Judge reversed that finding by Civil Revision No. 5086 of 1996 2 holding that the reference by the Sub Registrar could not have been validly made during the post registration period. The view obtained was that the reference could be competently made by the Sub Registrar at the time of registration itself. The view obtained by the learned Addl. District Judge was based upon the provisions of Section 47-A of the Indian Stamp Act, 1899 as inserted by Haryana Amendment with effect from 1.11.1996. It is evident from a perusal of the above quoted provisions of Indian Stamp Act, 1899 that the view obtained by the learned Addl. District Judge merits affirmation. I called upon the learned State counsel to indicate any lacuna in that view. The State Counsel is not in a position to invite the attention of this Court to any part of that provision or any judicial pronouncement to invalidate that view. In the light of foregoing discussion, the petition is held to be denuded of merit and is ordered to be dismissed. May 27, 2010 (S. D. ANAND) Pka JUDGE