IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No. 2720 of 2010 Date of Decision: 09.11.2010 Parveen Kumar ...Petitioner Versus State of Punjab and others ..Respondents. CORAM: HON'BLE MR. JUSTICE MUKUL MUDGAL, CHIEF JUSTICE HON'BLE MR. JUSTICE RANJAN GOGOI 1. Whether Reporters of local papers may be allowed to see the judgment ? 2. Whether to be referred to the Reporters or not ? 3. Whether the judgment should be reported in the Digest? Present : Mr. Vinod Bhardwaj, Advocate, for the petitioner. Mr. Rupinder Khosla, Addl. A.G. Punjab for the respondents. **** MUKUL MUDGAL, C.J.(Oral) This writ petition has been filed by the petitioner for issuance of a writ in the nature of certiorari for quashing all the mutations carried out in the State of Punjab in violation of the Notification Memo No. 24/212/87-ST-I/5013, dated 18.09.1989 (Annexure P-1) issued by the Punjab Government and also for issuance of a writ in the nature of mandamus directing the respondents to review all such mutations carried out in violation of the Notification (Annexure P/1) and to recover the stamp duty and registration fee of the same. CWP No. 2720 of 2010 [2] 2. Relevant portion of the Notification (Annexure P-1) reads as follow:- “Subject: Extension of the provisions of Section 119 of the Transfer of Property Act, 1882 to the Urban Areas of Punjab State. The State Government have extended the provisions of Section 118 of the Transfer of Property Act, 1882 to the urban areas of Punjab State vide Notification No. S.O.74/C.A.4/1882/S.I/89 dated 10.8.1989 (copy enclosed) bringing the exchange transaction involving urban immovable properties under Section 118 ibid as compulsory registerable. Thus stamp duty and registration fee is now chargeable on the said exchanges as per the Indian Stamp Act, 1988 and Registration Act, 1908.” 3. The grievance of the petitioner in the present PIL is that the State is suffering a huge loss of revenue by non-enforcement of the said notification because as per this notification the stamp duty payable, is not being recovered. 4. The State of Punjab has filed a reply stating that in view of Section 47-A of the Indian Stamp Act, 1899, the limitation for initiating action for determination of the value of the property and assessing the stamp duty and registration fee for recovery is three years. It is also stated that the instances of such stamp duty evasion falling within the bar of Section 47-A of the Act have been initiated and recovery is being sought to be effected. In our view, an yeomen service to the public at large by the petitioner has been done by bringing these transgressions to the notice of the Court. We are of the view that all the actions commenced pursuant to filing of the PIL should be completed within 10 months i.e. not later than 08.09.2011. CWP No. 2720 of 2010 [3] With the aforesaid directions, the petition stands disposed of. However, liberty is given to the petitioner to revive this petition in case the transgressions complained of in the writ petition continue. (MUKUL MUDGAL) CHIEF JUSTICE (RANJAN GOGOI) 09.11.2010 JUDGE 'ravinder'