IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. L.P.A. No.164 of 2010 (O&M) Date of decision: 8.2.2010 Suresh Kumar and others. -----Appellants Vs. State of Haryana and others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Amit Singla, Advocate for the appellants. ----- ORDER: 1. This appeal has been preferred against judgment of learned Single Judge, dismissing the writ petition of the appellants against assessment of sale consideration for purposes of stamp duty under the provisions of the Indian Stamp Act, 1899 (for short, “the Act”). 2. The Collector received reference from the Sub Registrar for valuation of sale transaction of land at Jakhal. The Collector inspected the spot with Patwari and Kanungo and having regard to the location thereof and the Collector rate the value of transaction was assessed at Rs.750/- per square yard. It was found that the plot was situated in front of the godown of LPA No.164 of 2010 Warehouse at Jakhal-Balran Main Road, where Collector rate for the year in question was Rs.750/- per square yard. It was also observed that mere entry of land as agricultural could not be conclusive of its value. It was also observed that the appellants inspite of service did not appear and participate in the inquiry. This finding has been affirmed by the Appellate Authoirty and has been upheld by the learned Single Judge. 3. We have heard learned counsel for the appellants. 4. Submission on behalf of the appellants is that there was no evidence or material for the finding of the Collector. 5. We are unable to accept the submission. The order of the Collector is based on spot inspection and Collector rate. The appellants failed to participate in the inquiry inspite of service. No doubt Collector rate is only prima facie material but unless the said material is rebutted, the same could be taken into account. We are unable to hold that the finding recorded by the Collector is based on no evidence. Dismissed. ( ADARSH KUMAR GOEL ) JUDGE February 08, 2010 ( ALOK SINGH ) ashwani JUDGE 2