IQBAL SINGH Vs. STATE OF HARYANA

JUDGEMENT

(1.) This petition is directed against the order dated 28.2.2006 (Annexure P-3) passed by the Collector, Pehowa and the order dated 18.4.2007 (Annexure P-5) passed by the Commissioner, Ambala Division, Ambala.

(2.) Facts necessary for the purpose of this petition are noticed hereunder :-

(3.) At the time of registration perhaps no stamp duty was paid on the instrument. The petitioners were served with a notice dated 10.2.2005 by the Collector, Pehowa asking the petitioners to appear before him in connection with the lesser valuation of the property registered on 3.6.2002 by the Sub Registrar, Pehowa. Petitioners appeared before the Collector and objected to the show cause notice. The Collector, however, passed the order dated 28.2.2006 determining the stamp duty payable on the relinquishment deed at the rate of conveyance treating the same to be a sale deed and demanded an amount of Rs. 54,0,10/- being stamp duty. This determination has been made on the basis of the objections of the audit party of Accountant General, Haryana for which an audit note for the year 2002-03 was made. Petitioners preferred an appeal before the Commissioner, Ambala Division, Ambala, who dismissed the same vide his order dated 18.4.2007. Both the authorities below have unanimously declared the document to be a sale deed and levied the stamp duty payable on the deed of conveyance. While determining the nature of the transaction as a sale deed, it has also been observed that Jagir Kaur being a female could not have relinquished the property in favour of her cousins i.e the petitioners herein.