IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 274 of 2010. [O&M] Date of Decision: 7th July, 2010. Binder Singh & Ors. Petitioners through Mr. Deepak Jain, Advocate Versus State of Punjab & Ors. Respondents through Mr. H.S.Brar, Addl.AG, Punjab. CORAM: HON'BLE MR. JUSTICE SURYA KANT. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? SURYA KANT, J. [ORAL] The petitioners seek quashing of the order [Annexure P- 9] whereby their claim for refund of the stamp duty and registration fee has been declined. Shorn of the details, the State of Punjab vide notification dated 8.4.2008 [Annexure P-6] has decided to remit the duty chargeable under the Indian Stamp Act on the instruments of conveyance to be executed for the purchase of land in the State of Punjab by the owners whose land has already been acquired for a public purpose, namely, “Talwandi Sabo Thermal Power Plant”, with effect from the date of publication of the said notification in the official Gazette. Admittedly, the land of the petitioners was acquired by the State of Punjab for the Talwandi Sabo Thermal Power Plant. This fact is evident from the certificates dated 2.7.2008 [Annexures P1 to P5] whereby the petitioners have been paid compensation for the acquired land. It is not in dispute that on 8.4.2008, the petitioners purchased agricultural lands vide two registered sale deeds dated 8.4.2008 and paid Rs.4,18,500/- as well as Rs.49,500/- towards stamp duty, and Rs.10,000/- and 9900/- respectively as registration fee. The petitioners sought refund of the aforementioned stamp duty and registration fee in terms of the aforementioned notification dated 8.4.2008, i.e., issued on the same day when the sale deeds were got registered. The same has been declined on the plea that the notification came into force in the mid-night of 8.4.2008. I have heard learned counsel for the parties at some length and perused the records. It is well settled that any beneficial legislation/notification/ order or policy deserves liberal interpretation to maximize its object. Once the notification had been published on 8.4.2008, it is deemed to have come into force as soon as the day of 8.4.2008 began. In any case, the issuance of the notification and execution of the sale deeds having taken place simultaneously during the working hours, the petitioners can not be denied the benefit of that notification on hyper- technicality. It can not be over-looked that the subject notification has been issued specially for the benefit of the farmers whose lands were acquired for the construction of Talwandi Sabo Thermal Power Plant and the petitioners being amongst such farmers, no artificial classification is permissible in extending the benefits flowing from the subject-notification. Consequently, and for the reasons aforementioned, the writ petition is allowed and the respondents are directed to refund the stamp duty and registration fee already paid by the petitioners in execution and registration of the afore-stated two sale deeds dated 8.4.2008, in accordance with the aforesaid notification, within a period of two months from the date a certified copy of this order is received. Disposed of. Dasti. July 07, 2010. ( SURYA KANT ) dinesh JUDGE