C.W.P. No.11659 of 2008 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No.11659 of 2008 Decided on : 01-12-2008 Surinder Kumar ....Petitioner VERSUS State of Punjab & Others ....Respondents CORAM:-HON'BLE MR. JUSTICE HEMANT GUPTA. HON'BLE MR. JUSTICE NAWAB SINGH. Present:- Mr. S.K. Singla, Advocate for the petitioner. Ms. Ambika Luthra, AAG, Punjab. HEMANT GUPTA, J The challenge in the present writ petition is to the Order passed by the Collector, Sangrur, dated 09.03.2007 (Annexure P-1) and the order dated 01.04.2008 passed by the Commissioner, Patiala (Annexure P-3) arising out of the proceedings under Section 47-A of Indian Stamp Act, 1899 (for short 'the Act'). The petitioner presented an instrument of sale deed dated 15.11.2006 for registration. As per the recitals in the document, Rs. 1 lac was total sale consideration. A show cause notice was issued to the petitioner under Section 47-A of the Act on finding that the instument of sale is under valued in respect of market value so as to evade stamp duty. It was found by Collector in such proceedings that the value of the property is Rs.33,00,000/- and thus, there is a deficiency in stamp duty to the extent of Rs.2,88,000/- The controversy whether the stamp duty is payable as per the C.W.P. No.11659 of 2008 -2- Collector's rate on the date of presentation of instrument of sale or as per the sale consideration recited in the letter of allotment by the State Government Undertaking, came up for consideration in Sukhjit Singh Cheema Vs. The State of Punjab, 2008(4) PLR 484. It has been held that after amendment of Section 47-A (1) by Act No.14 of 2001 and insertion of Rule 3-A of Punjab Stamp (Dealing of Under Valued Instruments) Rules, 1983 on 23.08.2002, the instruments of sale is required to be registered as per the Collector's rate on the date of presentation of the instrument of sale. In view of the above, we do not find any illegality or irregularity in the impugned orders, which may warrant interference in exercise of the writ jurisdiction of this Court. (Hemant Gupta) Judge 1st December 2008. (Nawab Singh) Monika Judge