STATE OF PUNJAB Vs. BALRAJ SINGLA AND ORS

JUDGEMENT

(1.) This petition seeks quashing of order dated 25.8.2004, Annexure P-2.

(2.) On 29.5.2001, sale-deed was registered in respect of 26 Kanal 19 Marlas of land for ostensible consideration of Rs. 2,93,000/-. In view of obvious under-valuation, the matter was referred to the Collector, who determined the value of the transaction to Rs. 5 crores. It was held that there was deficiency of stamp duty approximately of value of Rs. 30 lacs. On appeal, the Commissioner set aside the said finding. Order of the Commissioner is dated 25.8.2004 and present writ petition was filed against the said order on 20.7.2010. Only explanation furnished is that there was correspondence and decision to file writ petition was taken on 6.8.2009.

(3.) The matter presents total carelessness on the part of the State in pursuing the matter. There is no justification for taking five years in taking such a decision and not acting upon the said decision for a period of one year. It is not the case of the State that any steps have been taken for fixing accountability for the negligence which may have led to such a gross delay in taking a decision or acting thereon resulting in huge loss to the revenue.