CM No. 15066-67 of 2011 and 1 CWP No. 2197 of 2011 IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH CM No. 15066-67 of 2011 and CWP No. 2197 of 2011 Date of decision November 11,2011 Jagtar Singh ....... Petitioner Versus the State of Punjab and others ........ Respondents CORAM: HON'BLE MR. JUSTICE K. KANNAN Present:- Mr. Inderjeet Sharma , Advocate for the petitioner. Mr. Anil Kumar Sharma, Additional Advocate General, Punjab for respondent Nos. 1 to 3. Mr. Peeush Gagneja, Advocate for respondent No.4. **** 1. Whether reporters of local papers may be allowed to see the judgment ?No 2. To be referred to the reporters or not? No 3. Whether the judgment should be reported in the digest?No K. Kannan, J (oral). CM No. 15066-67 of 2011 C.Ms are allowed. Reply taken on record. CWP No. 2197 of 2011 1. The writ petition challenges a direction made in an enquiry under Section 47-A of the Stamp Act by the State requiring the vendor to pay the stamp duty penalty. The sale deed made reference to the property as though it was vacant when the property that was conveyed actually included building. 2. Counsel for the petitioner refers to Section 29-f as giving a justification for collection of stamp duty from the vendee only. Section 29-f that reads as follows:- CM No. 15066-67 of 2011 and 2 CWP No. 2197 of 2011 (f) in the case of a certificate of sale-by the purchaser of the property to which such certificate relates : The liability for recovery of the stamp duty shall be on the purchaser and not on the seller unless there is an agreement to the contrary. The order by the State is quashed and the State is at liberty to collect the stamp duty from the purchaser, the fourth respondent herein. 2. The writ petition is disposed of accordingly. (K. KANNAN) JUDGE November 11 , 2011 archana