IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P NO. 1869 OF 2009 DECIDED ON : 05.02.2009 Sarabjit Kaur and another ...Petitioners versus State of Punjab and others ...Respondents CORAM : HON'BLE MR. JUSTICE SURYA KANT Present : Mr. Vikas Mehsempuri, Advocate, for the petitioners. SURYA KANT, J. (ORAL) Notice of motion. Mr. G. S. Attariwala, Additional AG, Punjab, accepts notice on behalf of respondents No.1 to 3. Respondents No.4 and 5 are are not necessary party. Their names are ordered to be deleted from the array of respondents. In view of the nature of 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 20.06.2007 passed by the Collector, Sangrur, whereby they and their co-purchasers have been asked to affix the additional stamp duty to the tune of Rs.2,87,645/- in respect of the sale deed No.2663 dated 08.01.2007. A perusal of the impugned order would reveal that the additional stamp duty has been levied upon the petitioners on the C.W.P NO. 1869 OF 2009 -2- solitary ground that “the sale deed has been got registered for less value than the survey rates”. Same reason has been reiterated by the Appellate Authority also vide its impugned order dated 03.06.2008 (Annexure P-3). Having heard learned counsel for the parties at some length and on perusal of the impugned orders, I am of the considered view the same cannot sustain in law. It is well settled that Collector's rate and/or survey reports regarding the estimated market value of the land, cannot be the sole basis to fasten the liability of additional stamp duty. The survey report could be one of the piece of evidence to be relied upon by the Collector, who ought to have taken into consideration the other relevant material also before determining the prevalent market value of the subject land. Consequently and for the reasons afore-stated, the writ petition is allowed. The impugned orders dated 20.06.2007 and 03.06.2008 are set aside and the matter is remitted to the Collector, Sangrur for a fresh decision in accordance with law. The Collector, Sangrur is directed to pass appropriate orders, as early as possible, but not later than three months. FEBRUARY 05, 2009 (SURYA KANT) shalini JUDGE