IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P NO. 3072 OF 2009 DECIDED ON : 05.03.2009 Sukhbir Singh and another ...Petitioners versus State of Punjab and others ...Respondents CORAM : HON'BLE MR. JUSTICE SURYA KANT Present : Mr. Hitesh Pandit, Advocate, for the petitioners. SURYA KANT, J. (ORAL) The petitioners seek quashing of the orders dated 22.10.2007 and 03.12.2008 (Annexures P-2 and P-1 respectively), passed by the Collector, Bathinda and Commissioner, Faridkot Division, Faridkot, whereby they have been asked to pay a sum of Rs.1,52,800/- towards additional stamp duty and registration charges in respect of two sale deeds bearing No. 7736 and 7737 dated 12.01.2007 pertaining to a plot situated at Goniyana Road, Bathinda. The impugned orders reveal that a piece of land measuring 200 sq. yards has been purchased by the petitioners by dividing the same into two parts through two sale deeds of 30 sq. yards. And 170 sq. yards respectively. While the stamp duty in respect of sale deed for 30 sq. yard plot has been affixed on the commercial rates, the stamp duty affixed on the sale deed for 170 sq. yards plot is at residential rates. C.W.P NO. 3072 OF 2009 -2- Both the Authorities have concurrently held that the plot measuring 200 sq. yards possesses commercial potentiality and therefore, petitioners are liable to affix stamp duty at commercial rates even in respect of the sale deed pertaining to plot measuring 170 sq. yards. Having heard learned counsel for the petitioners at some length and on perusal of the impugned orders, I am of the considered view that no error of jurisdiction has been committed by the Authorities by directing the petitioners to affix the stamp duty at commercial rates on the sale deed pertaining to plot measuring 170 sq. yards. The petitioners have artificially divided the plot to evade the stamp duty at commercial rates, even though both the sale deeds pertain to a single plot measuring 200 sq. yards. Finding no merit in the instant writ petition, the same is hereby dismissed. MARCH 05, 2009 (SURYA KANT) shalini JUDGE