L.P.A. No.235 of 2010 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ***** L.P.A. No.235 of 2010 Date of decision : 19.3.2010 Surinder Kumar -----Appellant Vs. State of Punjab and anothers -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:-Mr.Puneet Kumar Jindal, Advocate, counsel for the appellant Mr.Jaswinder Singh, DAG, Punjab --- ORDER: 1. This appeal has been preferred against the order of learned Single Judge, dismissing the writ petition against determination of value of the property for purpose of stamp duty under the provisions of Stamp Act, 1899. 2. The appellant purchased land in question measuring about one acre, in which godowns have been constructed and let out to Warehousing Corporation. He claimed the land to be agricultural and its value to be Rs.22.50 lakhs. The matter was referred to the Collector, who held that the value of the land should be fixed, treating the same to be commercial. The said view was affirmed by the Commissioner with the following observations: "The Audit party of the Accountant General's office pointed out deficiency of stamp duty in the sale L.P.A. No.235 of 2010 2 deeds in question as the locality in which the property is situated is commercial one. As per revenue record, the property involved in the sale deeds situates within the municipal limits of Dasuya. I have the personal knowledge of the property being highly valuable and commercial as i have worked as S.D.M., Dasuya in 1994-95. The Audit party has rightly pointed out the deficiency. The Sub Registrar's report further fortifies the Audit report. It is a simple case of evasion of stamp duty which needs to be recovered. The District Collector, Hoshiarpur, has rightly determined the value of the property in question and ordered for the recovery of deficiency of stamp duty from the appellants in respect of the sale deeds in question along with interest @ 12% P.A." 3. The appellant, thereafter, filed writ petition in this Court, which was dismissed after noticing the location of the land as under : "The land abuts the road, on which Government Senior Secondary School and Khalsa College for women are situated. The land, where the godowns are constructed, also adjoins Anaj Mandi and is opposite to the proposed Civil Hospital. A little thereafter, there is office of the market committee and BSNL exchange. The authorities below have formulated a wholesome view. They have taken the L.P.A. No.235 of 2010 3 entire gamut into consideration. Therefore, they were well justified to conclude that the land has a commercial value. Hence, no fault can be found with the concurrent findings given by the two authorities below, as the same cannot be said to be perverse." 4. We have heard learned counsel for the appellant. 5. Contention raised on behalf of the appellant is that the land was mentioned in record to be agricultural land and the same could not be taken as commercial. It was further submitted that the circle rate could not be relied upon as final. 6. We do not find any merit in the contention raised by learned counsel for the appellant. The Collector as well as the Commissioner have recorded concurrent finding of fact that the land was commercial and was within municipal limits, adjacent to Grain Market and that the godowns have been let out for commercial purposes. There is nothing to show that the said findings are perverse. Learned Single judge, in these circumstances, was justified in upholding the said findings. 7. Dismissed. (ADARSH KUMAR GOEL) JUDGE (ALOK SINGH ) JUDGE March 19, 2010 akm