CWP No.4325 of 2009 -: 1 :- IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.4325 of 2009 Date of decision: March 19, 2009. Kartar Singh ...Petitioner(s) v. State of Haryana & Ors. ...Respondent(s) CORAM:HON'BLE MR. JUSTICE SURYA KANT 1. Whether Reporters of local papers may be allowed to see the judgment ? 2. Whether to be referred to the Reporters or not ? 3. Whether the judgment should be reported in the Digest? Present: Shri S.K. Jain, Advocate for the petitioner. ORDER Surya Kant, J. - (Oral): Notice of motion. Shri Ravi Dutt Sharma, learned Deputy Advocate General, Haryana, accepts notice on behalf of the respondents. In view of the fact that the challenge herein lies to the quasi judicial orders, there is no necessity of any reply affidavit from the respondents. The petitioner seeks quashing of the orders dated 28.12.2005 and 18.11.2008 (Annexures P-2 & P-3) passed by the Collector, Sirsa and the Commissioner, Hissar Division, Hissar, respectively, whereby he has been directed to affix additional stamp duty to the tune of Rs.3,05,815/- and his appeal against the said order has also been dismissed. The petitioner purchased a property vide registered sale deed CWP No.4325 of 2009 -: 2 :- dated 26.5.2003 showing it to be a piece of agricultural land. The audit party, however, raised an objection of deficiency in stamp duty and recommended to recover a sum of Rs.25,123/- from the petitioner by initiating proceedings under Section 47-A of the Indian Stamp Act (Annexure P-1). The learned Collector, Sirsa thereafter passed the impugned order dated 28.12.2005 whereby the petitioner has been asked to affix additional stamp duty to the tune of Rs.3,05,815/-. The Collector has enhanced the value of the stamp duty to be recoverable from the petitioner, after inspecting the spot and on arriving at a conclusion that the piece of land is on the main road; within the municipal limits; and a famous structure known as the “Pilli Kothi”. Adjoining to the subject property, there is a petrol pump. The Collector arrived at the conclusion that the property is of 'commercial nature'. The market value has accordingly been assessed thereby directing the petitioner to pay the additional stamp duty, as noticed above. The petitioner's appeal has also been dismissed by the Commissioner, Hissar Division, Hissar vide order dated 18.11.2008. The solitary point which requires consideration is as to whether or not the petitioner was entitled to be afforded an opportunity to lead evidence and to show that the market value of the property is less than what has been assessed by the Collector. The power under section 47-A(2) of the Act, which obligates the Collector to determine the market value of a property for the purposes of affixation of stamp duty and registration charges, is required to be exercised by following the principles of natural justice, which necessarily means providing an opportunity of being heard to the affected party. In the instant case, the petitioner has not been afforded any opportunity by the Collector to controvert the findings arrived at after CWP No.4325 of 2009 -: 3 :- inspecting the spot. This, however, does not mean that the findings returned by the Collector regarding the 'commercial nature' of the property are factually incorrect. In other words, since the location of the subject property on the main road and within the municipal limits, is not disputed, the finding returned by the Collector that the property is of ;commercial nature;, are upheld. However, what was the market value of the property at the relevant time, is a question which requires re-determination. Consequently, and for the reasons afore-stated, the order dated 28.12.2005 passed by the Collector, Sirsa is set aside. As a necessary corollary thereto the appellate order dated 18.11.2008 (Annexure P-3) shall also go and the same is set aside. The matter is remitted to the Collector who shall only re-determine the market value of the land at the relevant time after affording not more than two opportunities to the petitioner to lead evidence, if any. The Collector, Sirsa is directed to decide the matter within a period of three months from the date of receipt of a certified copy of this order. Since the 'commercial nature' of the property stands upheld by this Court, the petitioner is directed to deposit a sum of Rs.1 lac with the Collector, Sirsa within a period of one month, failing which the impugned orders shall stand revived and the Collector need not decide the matter afresh. Disposed of. Dasti March 19, 2009. [ Surya Kant ] kadyan Judge