RAJEEV KISHORE Vs. STATE OF HARYANA

JUDGEMENT

(1.) In this petition filed by the petitioner under Articles 226/227 of the Constitution of India, the prayer is for issuance of a writ of certiorari for quashing the order dated 27.8.2007, Annexure P-5, passed by the Collector, Ballabgarh, District Faridabad (respondent No. 3); the proceedings initiated under Section 47-A of the Indian Stamp Act, 1899 (in short "the Act") and also the order dated 7.8.2009, Annexure P-7, passed by the Commissioner, Gurgaon Division, Gurgaon (respondent No. 2) whereby the petitioner was required to pay stamp duty at Collector's rate on the purchase of a plot situated in Sector 25, Faridabad. The petitioner has further prayed for a writ in the nature of mandamus directing the respondents to charge stamp duty on the sale deed on the valuation of Rs. 1,44,710.50 which, according to him, was the market value of the plot at the time of execution of the agreement to sell.

(2.) In brief, the facts of the case are that the owners of the industrial plot measuring 1315.55 square yards, bearing No. 169, Sector 25, Industrial Area, Tehsil Ballabgarh, District Faridabad entered into an agreement dated 13.4.1987, Annexure P-l, with the petitioner to sell the said plot to him. As per averments made in the petition, the vendors received the entire sale consideration and delivered the physical possession of the plot to the petitioner. It was agreed that the sale deed in respect of the said plot would be got executed later on. After taking possession, the petitioner constructed an industrial shed on the plot at his own expenses.

(3.) In due course of time, the sale deed was got prepared and presented before the Sub Registrar, Ballabgarh (respondent No. 4) for registration by paying a stamp duty of Rs. 11,600/- on the sale consideration of Rs. 1,44,710.50. The Sub Registrar, however, refused to register the sale deed and instead impounded the same on the ground that as per calculations made by them, the sale consideration of the plot would be Rs. 48,46,650/- . and, thus, there was a deficiency in payment of the stamp duty to the extent of Rs. 3,76,132/- and the registration fee of Rs. 14,000/-, totaling Rs. 3,90,132. The Sub Registrar, thus, made a reference under Section 47-A of the Act, vide letter dated 3C.5.2007, Annexure P-3, to the Collector, Ballabgarh, observing as under: