IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P NO. 416 OF 2009 DECIDED ON : 03.02.2009 Jai Singh ...Petitioner versus Commissioner and others ...Respondents CORAM : HON'BLE MR. JUSTICE SURYA KANT Present : Mr. Ashwani Kumar Bura, Advocate, for the petitioner. SURYA KANT, J. (ORAL) Notice of motion. Mr. R. D. Sharma, DAG, Haryana, accepts notice. In view of the nature of the order which I propose to pass, learned State counsel submits that there is no necessity to file any counter affidavit. The petitioner is aggrieved at the order dated 16.12.2005 (annexure P-3) passed by the Collector, Hansi, whereby the market value of the land measuring 2 kanals 10 marlas purchased by the petitioner along with his brother on 30.08.2005 has been determined Rs.49,50,000/- and he is accordingly been asked to affix the stamp duty of Rs.3,96,000/- as against the stamp duty of Rs.25,000/- affixed by the petitioner at the time of execution of the sale deed. The petitioner is also aggrieved at the order dated 07.10.2008 passed by the Commissioner, Hisar Division, Hisar-the Appellate Authority, whereby his appeal against the above mentioned order by Collector, Hansi, has been dismissed. C.W.P NO. 416 OF 2009 -2- A perusal of the order dated 16.12.2005 passed by the Collector, Hansi prevails that the market value of the subject land has been determined keeping in view : 1 (i) the location of the land behind the Bus Stand, Hansi; 2 (i) the entire area is used for commercial purposes and shops have been constructed; 3 (i) the site plan prepared for the subject land is for construction of shops; 4 (i) a copy of the agreement to sell does suggest that the land was sold @ Rs.3200/- per square yard in the year 1998 and; 5 (i) on spot inspection and inquiry from the people, it has been found that the market value of the land is above Rs.3200/- per square yard. Assailing the above-stated findings, learned counsel for the petitioner submits that the market value of the land ought not to have been determined merely on the basis of spot inspection or the oral statements reportedly made behind the back of the petitioner. Relying upon a Division Bench judgment of this Court in “Madan Lal vs. State of Punjab and others” 2008 (3) RCR (Civil) 462, it is urged that the Collector ought to have determined the market value on the basis of some C.W.P NO. 416 OF 2009 -3- relevant material like sale deeds/allotment letters or any other deed or instrument indicating the increasing price in the land prices. Learned counsel further submits that infact the adjoining land measuring 3 kanals was sold as late as on 08.01.207 for a sale consideration of Rs.6.60 lacs. After hearing learned counsel for the parties at some length and on perusal of the impugned order, I am of the considered view that though the material relied upon by the learned counsel, cannot be said to be alien or extraneous to the issue which is required to be determined, however, in such like cases, the appropriate recourse would have been to call for the copies of the sale deeds or other instruments/bills of the surrounding areas which would have been a more reliable and cogent piece of evidence to arrive at the actual market value of the land in question at the relevant time. Learned counsel for the petitioner undertakes that the petitioner shall produce the copies of such relevant sale deeds/other instruments to facilitate the Collector to arrive at the just and fair conclusion. For the reasons afore-stated, the writ petition is allowed to the extent that the impugned order dated 16.12.2005 (Annexure P-3) passed by the Collector, Hansi is set aside and in sequel thereto, the appellate order dated 07.10.2008 (Annexure P-6) also cannot sustain and the same is also set aside. The matter is remitted to the Collector, Hansi, for re-determination of C.W.P NO. 416 OF 2009 -4- the market value of the land purchased by the petitioner on 30.08.205, after giving an opportunity to the petitioner to produce on record the sale expenses and/or other deed instruments which might be relevant for determining the actual market value of the land on the date of its transaction. The Collector, Hansi shall pass an appropriate order within a period of two months from the date of receipt of certified copy of this order. Copy of the order be given dasti on payment of usual charges. FEBRUARY 03, 2009 (SURYA KANT) shalini JUDGE