Civil Writ Petition No. 15880 of 2009 1 In the High Court of Punjab and Haryana, at Chandigarh. Civil Writ Petition No. 15880 of 2009 Date of Decision: 15.10.2009 Preet Kamal Chawla …Petitioner Versus State of Punjab and Another …Respondents CORAM: HON’BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA. Present: Mr. Jagmohan Bansal, Advocate for the petitioner. Kanwaljit Singh Ahluwalia, J. (Oral) Preet Kamal Chawla has filed present writ petition seeking quashing of order dated 31.3.2009 (Annexure P6) passed by the Divisional Commissioner, Patiala Division, Patiala, whereby appeal preferred by the petitioner was dismissed. Petitioner was allotted 250 square yards plot bearing BMM Plot No. 36 for carrying on trade of Marble Bulk Material at Sector 65, Phase-II, Urban Estate, S.A.S. Nagar, Mohali. The sale/conveyance deed was executed determining Rs.15,00,000/- as the value of the property. This property was allotted to the petitioner at price of Rs.12,65,000/-. After two years, a notice was issued to the petitioner calling upon to make deficiency in the stamp duty good as the Collector was of the view that the sale consideration on the sale deed should have been in accordance with the Schedule wherein Collector has specified Civil Writ Petition No. 15880 of 2009 2 the rates. After hearing the petitioner, it was ordered by the Collector that petitioner is required to pay balance stamp duty worth Rs.5,40,000/- along with 12% interest. Aggrieved against this, an appeal was filed. The Appellate Authority relied upon a judgment of this Court rendered in Sukhjit Singh Cheema and Others v. Punjab Urban Planning and Development Authority, Chandigarh and Others 2009(1) Recent Civil Reports 337 equivalent to which placed before me is 2008(4) Punjab Law Reporter 484. According to this judgment, it was held that due to amendment of Rule 3-A of Punjab Stamp (Dealing of Undervalued Instruments) Rules, 1983 (hereinafter referred to as “1983 Rules”) the sale deed is to be registered at the prevailing Collector rate. Para 14 of the judgment read as under:- XXX XXX XXX XXX XXX XX “Though the sale consideration mentioned in the letter of allotment or such like document cannot be disputed but what would be proper stamp duty is required to be determined in terms of Section 47-A of the Act which contemplates that it is the market value of the property on the date of registration of the instrument. Therefore, irrespective of sale consideration in the letter of allotment, stamp duty would be payable on the market value of the property determined in terms of Rule 3-A of 1983 Rules prevalent at the time of registration of instrument”. XXX XXX XXX XXX XXX XX Civil Writ Petition No. 15880 of 2009 3 Mr. Bansal has also read para 3 of the order passed by the Appellate Authority. After going through the judgment rendered in Sukhjit Singh Cheema's case (supra) I am of the view that no infirmity has been committed in the order as the same is in consonance with the law propounded by this Court to which I was also party. Hence, the present writ petition is dismissed. (Kanwaljit Singh Ahluwalia) Judge October 15, 2009 “DK”