PARAMJIT KAUR Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This revision is directed against the order dated 16-2-2000 passed by the learned Additional District Judge, Faridkot, whereby the appeal preferred by the petitioner against the order dated 26-7-1996 passed by the Collector, District Faridkot, under S. 47 of the Stamps Act, was dismissed.

(2.) The fact giving rise to the present revision are that a sale deed dated 20/01/1995 was held to be under-stamped to the extent of Rs. 3,38,437. Thus, a notice was issued for the recovery of the balance amount of stamp fee of Rs. 42,334.00. Proceedings under S. 47-A of the Stamp Act were taken against the vendees and the vendors.

(3.) Paramjit Kaur and Karamjit Kaur, the vendees in the sale deed appeared before the Collector. However, none appeared on behalf of the vendors. Therefore, ex parte proceedings were taken against them. The Collector vide order dated 26/07/1996, after assessing the merits of the case besides general inspection of the site, was of the opinion that the respondents i.e. the vendors and the vendees had cheated the Government by getting the sale deed stamped at low rates. Therefore, an order for recovery of the deficiency in the stamp duty was passed whereby Naib Tehsildar was ordered to take action under S. 48-A of the Stamp Act (in short the Act).