LPANo. 632 of 2009 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. LPA No. 632 of 2009(O&M) Date of decision 22.7.2009 Santosh Jain ... Appellant Versus State of Punjab and others ... Respondents. CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr.Harish Goyal ,Advocate for the appellant 1. Whether Reporters of local papers may be allowed to see the judgement ? 2. To be referred to the Reporter or not ? 3. Whether the judgement should be reported in the Digest ? M.M.KUMAR, J. This is an appeal filed under clause X of the Letters Patent challenging judgement dated 9.3.2009 passed by the learned Single Judge dismissing Civil Writ Petition No. 1758 of 2009 filed under Article 226 of the Constitution. The learned Single Judge has upheld the order passed by the Collector Mohali whereby the appellant was asked to affix additional stamp duty amounting to Rs. 87,300/- alongwith registration fee of Rs. 5000/- in respect of sale deed No. 7653 dated 31.3.2005. The appeal against the said order has also been dismissed by the Divisional Commissioner, Patiala vide his order dated 27.5.2008 (P.4). The learned Single Judge has recorded a categorical finding that proceedings under Section 47 A of the Indian Stamp Act, 1899 were initiated within the limitation period of three years as provided by the aforesaid section. The further finding is that the LPANo. 632 of 2009 (O&M) 2 subject property is a vacant plot situated in a posh colony namely Green Enclave which is adjacent to Chandigarh although situated in S.A.S. Nagar Mohali. There are many constructed and semi constructed houses. The plot or adjacent property are not being used for agricultural purposes and the whole area is full of residential plots. There was no dispute about the aforesaid fact before the learned Single Judge. Accordingly the writ petition was dismissed. Learned counsel for the petitioner has submitted that the site plan for Green Avenue was sanctioned on 17.11.2005 whereas the transfer deed was registered on 31.3.2005. According to the learned counsel the relevant date for fixing the value of the transfer property would be the date of registration and any subsequent event cannot be taken into account. Having heard learned counsel for the appellant at a considerable length, we are of the considered view that the matter has travelled to the Letters Patent Bench after orders were passed firstly by the Sub Registrar, Kharar on 5.4.2007 referring the matter to the Collector, Mohali. The Collector thereafter held an enquiry and passed order on 30.10.2007. The order of the Collector, Mohali was upheld by the Divisional Commissioner, Patiala vide his order dated 27.5.2008 (P.4). At no stage, the aforesaid plea has been raised and it is not possible for us to take into account the additional plea now set up at such a belated stage. Even before the learned Single Judge neither any such argument was raised nor any such document was produced which may constitute a basis to record a finding that the valuation on the date of presenting sale deed for registration has not been taken into account. There is thus no merit in the appeal. The same is accordingly dismissed. LPANo. 632 of 2009 (O&M) 3 In view of the fact that appeal itself has been dismissed on merits, we do not wish to pass any orders on the application filed under Section 5 of the Limitation Act,1963 as well as exemption application. (M.M.Kumar) Judge (Jaswant Singh) 22.7.2009 Judge okg