IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH CWP No.3318 of 2010 Date of decision November 15, 2011 Ram Phal, son of Maghar Singh ....... Petitioner Versus State of Punjab and others ........ Respondents CORAM: HON'BLE MR. JUSTICE K. KANNAN Present:- Mr. H.P.S. Rathi , Advocate for the petitioner. Mr. Navdeep Sukhna, DAG., Punjab. None for respondent No.3. **** 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). 1. The petition contains a challenge to an order passed by the authority constituted under the Stamp Act. The petitioner's contention is that the transfer was by the father to the son and by virtue of notification issued by the State vide Annexure P-7 and P-8, the transaction is exempted from payment of duty on market valuation. It is also contended that the property falls out side the urban limits and therefore the notification would apply. Counsel for the respondent states that the property does fall outside the urban limits and states fairly that the transaction will be covered by the exemption notification issued by the State. 2. The impugned orders are quashed and the writ petition is allowed. (K. KANNAN) JUDGE November 15 , 2011 archana