CWP No.796 of 2008.doc - 1 – HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP No.796 of 2008 Date of Decision: 27.09.2010 **** Rajnish Kumar ... Petitioner VS. State of Punjab & Ors. …Respondents **** CORAM : HON’BLE MR.JUSTICE SURYA KANT **** 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? **** Present: Mr. Vikash Mehsempuri, Advocate for the petitioner Mr. H.S. Brar, Addl. AG Punjab ***** SURYA KANT J. (ORAL) (1). The petitioner seeks quashing of the order dated 26.06.2007 (Annexure P1) passed by the Collector, SAS Nagar, Mohali asking him to pay additional Stamp Duty to the tune of `5,53,900/- along with interest and registration charges on the sale deed pertaining to Booth No.419 sitauted in the Bulk Material Market, Phase-XI, SAS Nagar, Mohali. (2). The petitioner is also aggrieved by the order dated 13.12.2007 (Annexure P3) passed by the Commissioner (Appeals) Patiala Division, Patiala, CWP No.796 of 2008.doc - 2 – dismissing his appeal against the above- mentioned order of the Collector. (3). The Collector has held the petitioner liable to affix Stamp Duty as per the rates notified by the District Collector for the ‘commercial areas’ in Mohali town. (4). The solitary contention raised on behalf of the petitioner is that the subject site is not a ‘commercial site’. (5). Having heard learned counsel for the parties, I do not find any substance in the contention raised on behalf of the petitioner. I say so for the reason that admittedly the property is a booth site in Bulk Market, Phase-XI, SAS Nagar, Mohali. As per the proviso to Rule 2 of the Punjab Stamp (Dealing of Under-valued Instruments) Rule 1983, the expression ‘commercial premises’ reads as follows :- xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx “(f) “Commercial premises” means any premises wherein any business, trade or profession is carried on for profit and includes journalistic or printing establishment and premises in which business of banking, insurance, stocks and shares, brokerage or produce exchange is carried on or which is CWP No.796 of 2008.doc - 3 – used as hotel, restaurant, boarding or eating house, theatre, cinema or other place of public entertainment or any other place which the Government may, by notification in the official Gazette, declare to be commercial establishment for the purpose of these rules.” xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx (6). Even if it is assumed that the subject site is to be used by the petitioner for ‘godown/storage’ purposes only, still the said activity falls within the ambit of ‘commercial site’. (7). The usage of a site for godown purpose is essentially a part of the commercial activities. (8). That being so no fault can be found with the impugned orders dated 26.06.2007 & 13.12.2007 (Annexures P1 and P3, respectively). (9). Dismissed. 27.09.2010 vishal shonkar (SURYA KANT) JUDGE