C.W.P NO.7906 OF 2009 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P NO.7906 OF 2009 DECIDED ON : 22.05.2009 Rakesh Malik and others ...Petitioners versus State of Punjab and others ...Respondents CORAM : HON'BLE MR. JUSTICE SURYA KANT Present : Mr. Arun Palli, Senior Advocate with Mr. Tushar Sharma, Advocate and Mr. V. K. Sandhir, Advocate, for the petitioners. SURYA KANT, J. (ORAL) Notice of motion to respondents No.1 to 4 only. Mr. Palvinder Singh, Senior DAG, Punjab, accepts notice on their behalf. In view of the nature of order which I propose to pass, there is no necessity to seek any counter-affidavit from the respondents at this stage. The petitioners seek quashing of the reference order dated 18.12.2008 (Annexure P13), whereby the Sub-Registrar- cum-Tehsildar-2, Amritsar has sent the instrument of Sale Deed dated 18.12.2008 to the Collector, Amritsar to impound the same allegedly being under valued. C.W.P NO.7906 OF 2009 -2- The said instrument of Sale Deed pertains to a residential plot measuring 1533.33 Sq.Yard situated at Scheme Court Road Mall Road, Albert road (Kennedy Avenue), Amritsar and was allotted to the predecessor-in-interest of the petitioners by the Improvement Trust, way back on 19.08.1960. The limited question which arises for consideration is as to whether the petitioners are liable to affix the stamp duty at the current market value of the said plot or the allotment price? The documents on record reveal that even the petitioners submitted the instrument of Sale Deed for registration the Collector, Amritsar vide his memo dated 06.11.2007 (Annexure P-10) sought legal opinion from the District Attorney as to whether the petitioners are liable to affix the stamp duty on the allotment price or on the current market value. The District Attorney, Amritsar opined (Annexure-P11) that since at the time when the petitioners applied to the Collector, the notification dated 03.06.2008 was subsisting, they are liable to affix the stamp duty on the allotment price only and not at the market value. The Collector agreed with that opinion and sent a copy thereof to the Sub Registrar for necessary action, as well as to the petitioners vide memo dated 12.12.2008 (Annexure P-12). Prima-facie, there could be no legal impediment against registration of the Sale Deed by the Sub Registrar, Amritsar on receipt of the Collector's decision. Still he has made a reference under Section 47-A of the Indian Stamp Act vide the C.W.P NO.7906 OF 2009 -3- impugned memo dated 18.12.2008 (Annexure-P 13) suggesting as if the petitioners have under valued the instrument of Sale Deed. The Tehsildar appears to have over-looked the fact that the petitioners have not purchased the said plot in recent time where it can be said that they have under-valued the instrument. The said plot was allotted to their father by the Improvement Trust in the year 1960. Be that as it may, the Collector alone is the Competent Authority under Section 47-A of the Indian Stamp Act to determine the market value of the property at the relevant time for the purpose of the stamp duty. The Collector has already taken a view point based upon the legal opinion of the District Attorney. In this view of the matter, the writ petition is disposed of with a direction to the Collector, Amritsar to consider and dispose of the petitioners' request for registration of the Sale Deed in the light of the notification dated 03.06.2008 read with the opinion of the District Attorney and also keeping in view the subsequent notification dated 02.03.2009 (Annexure P-16) as well as the fact that according to the petitioners, the Sale Deeds have been registered through out the State of Punjab on the basis of the sale consideration of the property as depicted in the allotment letters. The needful shall be done within a period of one month from the date of receipt of certified copy of this order. Dispose of. C.W.P NO.7906 OF 2009 -4- Let a copy of this order be given dasti on payment of usual charges. MAY 19, 2009 (SURYA KANT) shalini JUDGE