IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. L.P.A. No.737 of 2009 (O&M) Date of decision: 2.9.2009 Jarnail Singh. -----Appellant Vs. Commissioner & others. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MRS. JUSTICE DAYA CHAUDHARY Present:- Mr. Arvind Kashyap, Advocate for the appellant. ----- ORDER: 1. This appeal has been preferred against judgment of learned Single Judge, dismissing the writ petition against assessment of stamp duty. 2. The appellant purchased land measuring 7 Kanal 8 Marla, which is situated within the municipal limits of S.A.S. Nagar, Mohali. On reference under Section 47-A of the Stamp Act, 1899, as amended by Punjab Stamp (Amendment) Act, 1982, the Collector vide order dated 31.3.2008 assessed stamp duty paid, which was affirmed by the Appellate Authority. LPA No.737 of 2009 3. Learned Single Judge held that having regard to finding of fact recorded by the statutory authorities, assessment made did not call for interference. 4. We have heard learned counsel for the appellant. 5. Learned counsel for the appellant submits that the statutory authorities erred in treating the land as residential area while the land is agricultural land. 6. We are unable to accept the submission. The findings of the statutory authorities are based on evidence of spot inspection and comparison of sale deeds of adjoining areas and there is no ground to hold the same to be perverse. Learned Single Judge was, thus, justified in not interfering with the same. 7. No ground is made out for interference with the view taken by learned Single Judge. 8. The appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE September 02, 2009 ( DAYA CHAUDHARY ) ashwani JUDGE 2