IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P NO. 1938 OF 2009 DECIDED ON : 06.02.2009 Standard Combines (P) Ltd. ...Petitioner versus State of Punjab and others ...Respondents CORAM : HON'BLE MR. JUSTICE SURYA KANT Present : Mr. Suresh Goel , Advocate, for the petitioner. SURYA KANT, J. (ORAL) Notice of motion. Mr. G. S. Attariwala, Additional AG, Punjab accepts notice on behalf of respondents No.1 to 4. Respondents No.5 to 7, being vendors, are neither necessary nor proper parties, therefore, their names are ordered to be deleted from the array of respondents. In view of the nature of order which I propose to pass, there is no necessity to file any counter affidavit by the officials respondents. The petitioner seeks quashing of the orders dated 04.10.2007 (Annexure P-6) passed by the Collector, Barnala, whereby it has been asked to fix additional stamp duty of Rs.57,360/- on the sale deed No. 3485 dated 23.07.2004. The petitioner also seeks quashing of the order dated 28.04.2008 C.W.P NO. 1938 OF 2009 -2- passed by the Commissioner (Appeals), Patiala Division, dismissing the petitioner's appeal against the above stated Collector's order. The only ground assigned by the authorities, while asking the petitioner to pay the additional stamp duty, is that the sale deed ought to have been registered as per Code NO. 107 but the same was got registered in Code No. 113. Having heard learned counsel for the parties at some length and on perusal of the impugned orders, I am of the considered view that the same cannot sustain in law, being totally cryptic and laconic. It is well settled that a vendee of an under valued sale deed can be asked to make up the deficiency in the stamp duty after determining the market price of the subject property. The market value of the subject property has to be determined taking into consideration the relevant material which may be comprising of the sale instances or other deeds/ instruments, the land acquisition awards or some genuine agreements to sell or the survey reports etc. It is only after considering the relevant material that the Collector would determine the market value of the property. In the instant case, the petitioner has been kept in dark as what is lying stored inside Code No. 107 or Code No. 113. For the reasons afore-stated, this writ petition is allowed. The impugned orders dated 04.10.2007 and 28.02.2008 are set aside and the matter is remitted to the Collector, Barnala, C.W.P NO. 1938 OF 2009 -3- for a fresh decision, in accordance with law. The Collector, Barnala, shall decide the matter, as early as possible, but not later than three months. The parties are directed to appear before the Collector. FEBRUARY 06, 2009 (SURYA KANT) shalini JUDGE