CIVIL WRIT PETITION NO. 16183 OF 2008 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. DATE OF DECISION: August 04, 2009. Parties Name Teesra Netar Education and Social Society ..PETITIONER VERSUS State of Punjab and others ...RESPONDENTS CORAM: HON'BLE MR. JUSTICE JASBIR SINGH PRESENT: Mr. Amit Jaiswal, Advocate, for the petitioner. Mr. Anil Sharma, Addl. A.G., Punjab; JASBIR SINGH, J. (oral) Order. This writ petition has been filed with a prayer to quash order dated March 30, 2007 (P-8), passed by respondent No. 3, raising a demand from the petitioner-Society , for an amount of Rs. 1,15,930/- towards deficient payment of stamp duty, registration fee and additional stamp duty on the ground that the property in dispute is situated within 5 KMs., from the Municipal limits of Malerkotla. Further challenge is to the order dated June 10, 2008 (P-12), dismissing appeal filed by the petitioner. Counsel for the parties heard. It is contention of counsel for the petitioner that for charging CIVIL WRIT PETITION NO. 16183 OF 2008 -2- amount, towards deficient payment of stamp duty, no notice was served upon the petitioner. It is further stated that an opportunity of proper hearing was not granted to the petitioner and the impuged order was passed in an ex parte manner. Counsel has further stated that some evidence was produced to prove that the petitioner is a charitable Institute and in view of notifications issued by the State of Punjab, Annexures P-4 and P-5, it is exempted from payment of amount towards stamp duty and registration fee. Counsel further states that due to unavoidable circumstances, after putting up appearance, the petitioner failed to appear before the officer on the subsequent dates. It has further been stated by counsel for the petitioner that additional stamp duty, at the rate of 3% chargeable towards social security fund, is not leviable in case of the petitioner. To claim that amount also, no notice was ever issued to the petitioner. Counsel for the petitioner made a very fair statement that on petitioner's depositing an amount, equal to 33% of the amount claimed, vide the impugned orders, let the orders be set aside and direction be issued to the competent authority to decide the dispute between the parties afresh, after giving an opportunity of hearing to the petitioner to produce evidence Prayer has been opposed by counsel for the State. However, he has failed to show that at any time, notice to claim deficient amount of stamp duty, other than additional stamp duty at the rate of 3% was ever issued to the petitioner. There is also no proof on the record that notice to claim charges towards registration fee was ever served upon the petitioner. It is also coming out from the records that no opprtunity to produce evidence was granted to the petitioner, to show that the petitioner is a charitable Institute. If that is so, this Court feels that the orders under CIVIL WRIT PETITION NO. 16183 OF 2008 -3- challenge cannot be sustained To settle dispute between the parties and to look into claim of the petitioner that it is a charitable Institute, it is necessary that the matter be considered by the authority concerned afresh. In view of above, present writ petition is allowed and impugned orders are set aside. On petitioner's depositing 33% of the amount claimed, within a period of 15 days, Collector, Sangrur, shall reconsider the demand raised against the petitioner. The petitioner be given an opportunity to prove that as per provisions of the notification, it is a charitable institute, entitled to get exemption from payment of the stamp duty, registration fee and additional stamp duty. Parties are directed to appear before the Collector , Sangrur, on September 8, 2009. The petitioner may lead its evidence, in the shape of affidavit along with copies of the record and balance sheet etc. to support its claim. August 04, 2009 ( Jasbir Singh ) DKC Judge