C.W.P. No.6507 of 2008 -1- IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No.6507 of 2008 Date of Decision.15.11.2011 Harmesh Kumar son of Mani Ram, resident of village Dirwa, Tehsil Sunam, District Sangrur .....Petitioner Versus State of Punjab through Financial Commissioner and Secretary, Deptt. of Revenue, Punjab Civil Secretariat, Chandigarh and others .....Respondents Present: Mr. Vikas Mehsmpuri, Advocate for the petitioner. Mr. Navdeep Sukhna, DAG, Punjab for the respondents. CORAM:HON'BLE MR. JUSTICE K. KANNAN 1. Whether Reporters of local papers may be allowed to see the judgment ? No 2. To be referred to the Reporters or not ? No 3. Whether the judgment should be reported in the Digest? No -.- K. KANNAN J.(ORAL) 1. The assessment to stamp duty under Section 47-A is challenged on the ground that the circle valuation as assessed is not reflective of the market value. Admittedly, the Collector's circle value for the property was Rs.10,000/- per square yard but the property had been registered at a lesser rate. The deficit valuation was sought to be collected at the sais circle valuation. Learned counsel appearing for the petitioner relies on a judgment of Division Bench of this Court in Madan Lal Vs. State of Punjab and others 2008(3) CCC 765 relating to purchase of the property at an open auction as fairly determinative of the market value of the property and it observed that it was imperative for the Collector to conduct a fact finding enquiry to determine the C.W.P. No.6507 of 2008 -2- market value of the shop on the basis of some relevant material like the sale deed and the market value cannot be merely assessed on the basis of spot inspection. In this case, the Collector did not rely on spot inspection to make the assessment for deficit valuation but he took the circle valuation as the basis. Circle valuations are brought after examination of relevant documents over a period of time and a Committee is constituted to determine the price before the same is published as a guideline for the persons, who are registering the documents. The circle valuation as a basis for levying stamp duty has also been upheld by Hon'ble Supreme Court in several decisions and particularly in State of Rajasthan Versus M/s Khandaka Jewellers (2007) 14 SCC 339 as well as in State of Haryana Versus Manoj Kumar (2010) 4 SCC 350. The decision referred to by the learned counsel appearing for the petitioner does not at all apply. 2. The impugned order is confirmed and the writ petition is dismissed. (K. KANNAN) JUDGE November 15, 2011 Pankaj*