IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.15249 of 2009 Date of Decision: 05.10.2009 Smt.Ajit Kumari Petitioner Versus State of Punjab and others Respondents CORAM:- HON'BLE MR. JUSTICE JASBIR SINGH Present: Mr.Adarsh Malik, Advocate for the petitioner ….. Jasbir Singh, J. (Oral) This writ petition has been filed with a prayer to quash letter dated 18.9.2009 (P7), vide which , the petitioner has been directed to deposit an amount of Rs.1,25,340/-, towards deficient payment of stamp duty and registration fee regarding execution of the sale deed/ conveyance deed on 6.1.2006. Further challenge is to the order dated 25.1.2006 (P2), directing the petitioner to pay the above said amount, by invoking the provisions of Section 47-A of the Indian Stamp Act, 1899. The petitioner has also laid challenge to the order dated 29.8.2006 (P3), vide which, appeal against the order, mentioned above, was dismissed. Heard counsel for the petitioner. It is apparent from the records that the petitioner purchased a plot in the year 1977. After making the payment, sale deed was presented for execution on 6.1.2006, which was impounded on the ground that less stamp duty amount has been paid. The Collector, after adopting the proper procedure, passed an order dated 25.1.2006, directing the petitioner to Civil Writ Petition No.15249 of 2009 deposit an amount of Rs.1,25,340/- towards deficient amount of stamp duty and registration fee. The petitioner’s husband went in appeal, which was dismissed on 29.8.2006. The petitioner/ her husband remained satisfied and woken up only when notice was sent to them by the authorities on 18.9.2009 (P7), demanding the above said amount. It is contention of counsel for the petitioner that the amount of stamp duty on the sale deed was paid, as per the price, at which, the plot was allotted to husband of the petitioner. Counsel, by taking recourse to the instructions issued by the State of Punjab, vide notification dated 2.3.2009, argued that case of the petitioner is fully covered under the explanation added to Rule 3-A of the Rules known as the Punjab Stamp (Dealing of under-valued Instrument) (Amendment) Rule 1983 The said provision reads thus:- “Explanation:- The consideration amount fixed at the time of allotment of immoveable property by any Government/ semi Government organization shall deemed to be the Collector’s rate and the stamp duty shall be charged for registration of document upon the consideration amount fixed by the Government/ semi Government organization, provided that the document is got registered by the original allottee within 3 months from the issue of this notification or within three months from the payment of last regular instalment as per schedule of payment of such allotment.” After hearing counsel for the petitioner, this Court is of the opinion that no relief can be given to the petitioner in this case. A Division Bench of this Court in Sukhjit Singh Cheema, Advocate v. Punjab Urban Planning and Development Authority, 2 Civil Writ Petition No.15249 of 2009 Chandigarh and others, (CWP No.11530 of 2005), decided on 18.9.2008, has held that for the plots allotted by a statutory authority, stamp duty has to be paid as per the market price when sale deed/ conveyance deed is to be executed. Subsequent thereto, a Single Bench of this Court, by taking note of the explanation, mentioned above, has specifically held in Central Warehousing Corporation v. State of Punjab and others, (CWP No.4426 of 2008), decided on 27.7.2009 that the above said explanation/ instructions are prospective in nature. In view of above, no relief can be given to the petitioner. Dismissed. 05.10.2009 (Jasbir Singh) gk Judge 3