IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH LPA No.2108 of 2011(O&M) Date of Decision: 23.11.2011 The Commissioner, Faridkot Division, Faridkot and another ........Appellants vs. Sukhvir Singh and others .......Respondents CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G. S. SANDHAWALIA Present: Shri Piyush Kant Jain, Addl. A.G. Punjab HEMANT GUPTA, J. C.M. No. 5674 of 2011 For the reasons mentioned in the application, delay of 236 days in filing the appeal is condoned subject to all just exceptions. C.M. is allowed. LPA No.2108 of 2011 The present Letters Patent Appeal under Clause X of the Letters Patent is directed against the order passed by learned Single Judge of this Court on 28.10.2010 whereby the order passed by the Collector dated 18.12.2007 (Annexure P-3) and order in appeal passed by the Commissioner dated 03.12.2008 (Annexure P-4) holding that the sale deed dated 5.4.2007 is insufficiently stamped were set aside. The respondent purchased 250 sq. yards plot vide sale deed dated 5.4.2007 for a sale consideration of Rs. 14 lacs and on sale consideration, appropriate stamp duty was affixed. The Collector initiated proceedings under Section 47A of the Stamp Act, 1899 for the reason that such sale deed is insufficiently stamped, on the basis of photostat agreement to sell produced by a property dealer. Learned Collector and the Commissioner found the document of sale to be insufficiently stamped but learned Single Judge found that even as per the Collector's rate the value of the house on 5.4.2007 was Rs. 8,75,000/- LPA No.2108 of 2011(O&M) 2 whereas the stamp duty have been affixed on a higher sale consideration of Rs. 14 lacs. In view of the said findings, we do not find any illegality in the order passed by learned Single Judge allowing the writ petition and quashing the order passed by the authorities under the Act. The appeal is dismissed. (HEMANT GUPTA) JUDGE (G.S. SANDHAWALIA) 23.11.2011 JUDGE reena