IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P NO. 1692 OF 2009 DECIDED ON : 03.02.2009 Parveen Kumar ...Petitioner versus State of Punjab and others ...Respondents CORAM : HON'BLE MR. JUSTICE SURYA KANT Present : Mr. P. K. S. Gill, Advocate, for the petitioner. SURYA KANT, J. (ORAL) Notice of motion. Mr. G. S. Attariwala, Additional AG, Punjab accepts notice on behalf of the respondents. In view of the nature of the order which I propose to pass, learned State counsel submits that there is no necessity to file any counter affidavit. The petitioner is aggrieved at the order dated 25.03.2008 (Annexure P-3) passed by the Collector, S.A.S. Nagar, whereby after determining the market value of the land purchased by him on 09.02.2006 @ Rs.40,000/- per marla, he has been asked to affix an additional stamp duty of Rs.84,800/- along with interest @ 12% per annum. The petitioner also seeks quashing of the order dated 02.09.2008 (Annexure P-6) passed by the Appellate Authority, namely, the Divisional Commissioner, Patiala, whereby the petitioner's appeal against the aforementioned order of the Collector, S.A.S. Nagar, has been dismissed. C.W.P NO. 1692 OF 2009 -2- The undisputed facts as have emerged from the impugned orders and the other material on record are that the petitioner purchased the land measuring 1 kanal 8 marlas situated in Kurali, Tehsil Kharar, District Ropar, for a sale consideration of Rs.1,80,000/- vide sale deed dated 09.02.2006. After about two years of the registration of the sale deed, the Sub Registrar, Kharar, made a reference under Section 47-A of the Indian Stamp Act, 1899 on 01.01.2008, recommending recovery of the additional stamp duty charged from the petitioner on the ground that as per the Collector rate, the market value of the land at the time of registration of the sale deed was Rs.40,000/- per marla. The said reference has been accepted by the Collector, S.A.S. Nagar, vide impugned order which has been further upheld by the Appellate Authorities. Having heard learned counsel for the parties at some length ad on perusal of the impugned orders, I am of the considered view that the impugned order dated 25.03.2008 (Annexure P-3) passed by the Collector, S.A.S Nagar cannot sustain in law and is liable to be set aside. It is well settled, as held by the Hon'ble Supreme Court in “State of Punjab and others vs. Mohabir Singh and others” (1996) 1 Supreme Court Cases 609, the liability to pay for the stamp duty cannot be fastened merely on the basis of Collector's rate and it is imperative upon the authority to determine the market value on the basis of some relevant material. C.W.P NO. 1692 OF 2009 -3- In the case in hand, the petitioner has been asked to pay the additional stamp duty solely on the ground that at the time of registration of the sale deed, the Collector's rate for the subject land was Rs.40,000/- per marla. Similarly, the authorities have also failed to explain the inordinate delay in initiating the action under Section 47-A of the Act. For the reasons aforementioned, the impugned order dated 25.03.2008 is set aside and as a sequel thereto, the order of the Appellate Authority dated 02.09.2008 also cannot sustain and is accordingly set aside. The matter is remitted to the Collector, S.A.S Nagar, for fresh decision in accordance with law and keeping in view the observations made herein above. The needful shall be done within three months from the date of receipt of certified copy of this order. FEBRUARY 03, 2009 (SURYA KANT) shalini JUDGE