C.W.P. No. 12767 of 2009 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No. 12767 of 2009 Date of Decision 19.7.2010 Almas Begum ........ Petitioner Versus State of Punjab and others ........ Respondents CORAM: HON'BLE MR.JUSTICE SURYA KANT Present: Mr. G.N. Malik, Advocate for the petitioner. Mr. K.D. S. Sidhu, Deputy Advocate General, Punjab. SURYA KANT, J. (ORAL) The petitioner is aggrieved by the order dated 13.7.2007 (Annexure P-1) passed by District Collector, Sangrur, whereby she has been asked to affix additional stamp duty of Rs.71,575/- and registration fee of Rs.4750/- in respect of Wasika No. 2407 dated 8.11.2006, registered in the office of Sub Registrar, Malerkotla, as well as the order dated 29.4.2009 (Annexure P-3), passed by Divisional Commissioner, Patiala Division, Patiala, dismissing the petitioner's appeal against the abovementioned order. The petitioner purchased land measuring 1 bigha 18 biswa 10 biswasis situated at village Sherwani Kot, Tehsil Malerkotla, District Sangrur, vide sale deed No. 2407 dated 8.11.2006, for a total sale consideration of Rs.5,25,000/- and the sale consideration is said to have been paid by way of cheque. The petitioner affixed the stamp duty as per the Collector's rate fixed by the District Collector, Sangrur. The petitioner thereafter, received the notice that there is deficiency in the stamp duty affixed by her on the sale deed, which was less than the 'agreement to sell'. The Collector, Sangrur, visited the spot on C.W.P. No. 12767 of 2009 -2- 22.6.2007 and having found that the subject land was situated near City Malerkotla “where the market value of the land is Rs.7 lacs per bigha”, whereas the total consideration of the land in question is Rs.13,47,500/- only that the impugned order has been passed. Having heard learned counsel for the parties at some length, I am of the considered view that in terms of Section 47-A of the Indian Stamp Act, 1899, the Collector is obligated to apply his mind and consider the relevant material on record in order to determine/assess the market value of the property in relation to which the instrument is required to be registered. No such exercise has been undertaken while passing the impugned order dated 13.7.2007 (Annexure P-1). It is true that the Collector, visited the spot, however, no material whatsoever like any sale instance etc. has been referred to in support of his conclusion that the market value of the land was Rs.7 lacs per bigha. The appellate order also suffers with the same illegality. For the reasons mentioned above, the writ petition is allowed; the impugned orders dated 13.7.2007 (Annexure P-1) and 29.4.2009 (Annexure P-3) are set aside. The matter is remitted to the Collector, Sangrur, to re-determine the correct market value on appreciation of relevant material that may be brought on record by the parties. The Collector shall pass appropriate order within a period of 4 months from the date of receipt of a certified copy of this order. Dasti. July 19, 2010 ( SURYA KANT ) rishu JUDGE