R.S.A. No.2731 of 2009 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. R.S.A. No.2731 of 2009 (O&M) Date of Decision: 24.7.2009. Sub Registrar, Pehowa and another ....Appellants. Versus Parkash Chand ...Respondent CORAM : Hon'ble Mr. Justice Hemant Gupta. Present:- Mr. Kulvir Narwal, Additional AG Haryana. HEMANT GUPTA, J. **** The defendants are in second appeal aggrieved against the judgment and decree passed by Court below whereby the suit for permanent injunction restraining the defendants to recover an amount of Rs. 2,87,125/- towards deficient stamp duty on the release deed dated 13.6.2000 was decreed. Both the Courts have decreed the suit on the ground that under Section 47 (A) of the Indian Stamp Act, as amended in Haryana, a show cause notice for claiming deficient stamp duty can be issued within a period of three years from the date of registration of instrument. But the show cause notice was issued to the plaintiff on 28.8.2006 and thus it is beyond the period prescribed. Therefore, the recovery proceedings initiated by the defendants/appellants are against the statute and thus not sustainable. Learned counsel for the appellants has sought to rely upon notice Ex.D4 dated 28.9.2001 to contend that the proceedings were initiated within three years. However, both the Courts have returned concurrent findings of fact that the said notice is not proved to be delivered to the plaintiff and that there is no mention of the aforesaid notice in subsequent notice dated 28.8.2006. Therefore, the defendants cannot be permitted to reply upon such notice. The reasoning given by learned Courts below is based upon appreciation of evidence. Findings recorded are sought to be disputed by seeking re-appreciation of evidence. I do not find that such findings are patently R.S.A. No.2731 of 2009 (O&M) 2 illegal and unwarranted which may give rise to any substantial question of law in the present appeal. Dismissed. (HEMANT GUPTA) 24.7.2009 JUDGE Reema