C.W.P. No.21452 of 2011 -1- IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No.21452 of 2011 Date of Decision.18.11.2011 Aggarwal Construction Company, Sunni Gali, Mansa, Tehsil and District Mansa through its Munish Kumar son of Shri Hira Lal, resident of Sunni Gali, Mansa, Tehsil and District Mansa. .....Petitioner Versus State of Punjab through Financial Commissioner (Revenue), Civil Secretariat, Chandigarh and others .....Respondents Present: Mr. Ashish Gupta, Advocate for the petitioner. CORAM:HON'BLE MR. JUSTICE K. KANNAN 1. Whether Reporters of local papers may be allowed to see the judgment ? No 2. To be referred to the Reporters or not ? No 3. Whether the judgment should be reported in the Digest? No -.- K. KANNAN J.(ORAL) 1. The writ petition challenges the order passed by the authorities under the Stamp Act. The Collector had demanded additional duty as payable for sale deed, which he had registered by pointing out that the property had been originally valued as per Collector's rate treating the property as agricultural land but actually it was a commercial property and on inspection at the spot, it was seen that the property had been sold and constructions had come up on the property, which was the subject of dispute. 2. The Commissioner has also observed that the petitioner has not made appearance before him to challenge the correctness of the order and he had proceeded, therefore, to pass the order on the basis of records available. The additional amount of Rs.45,000/- demanded as C.W.P. No.21452 of 2011 -2- duty payable was, under the circumstances, perfectly justified and I would find no reason to interfere with the same. The order is confirmed and the writ petition is dismissed. (K. KANNAN) JUDGE November 18, 2011 Pankaj*