IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. L.P.A. No.1328 of 2010 Date of decision: 13.10.2010 Jaswant Kaur & others. -----Appellants. Vs. State of Punjab & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Ashwani Chopra, Sr. Advocate with Mr. Ashish Chopra & Mr. Amarjit Markan, Advocates for the appellants. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred against order of learned Single Judge, dismissing the application of the petitioner for stay of demand of stamp duty. Basis of impugned demand of stamp duty was that rate applicable at the time of registration of sale deed and not at the time of allotment by a Government agency was relevant. 2. Case of the appellants is that there was no justification for demand of higher stamp duty. Valuation has to be as per the consideration in the document executed by a Government agency as provided in notification dated 2.3.2009, Annexure P-7. Reliance has also been placed on DB judgment of this Court dated 2.8.2010 in L.P.A. No.890 of 2010 State of L.P.A. No.1328 of 2010 Punjab & others v. Parshotam Dass & another, affirming the view taken by learned Single Judge on the issue involved. 3. Even though Division Bench of this Court may not normally interfere with the order of learned Single Judge at interim stage, but point raised on behalf of the appellant may require consideration in view of judgment relied upon. Since this aspect has not been earlier pointed out before Hon’ble Single Judge, it will be appropriate that the appellant raises this issue before learned Single Judge. 4. In view of above, we dispose of this appeal with liberty to the appellants to approach learned Single Judge with the grievance raised in the appeal as mentioned above. (ADARSH KUMAR GOEL) JUDGE October 13, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2