CHARANJIT LAL Vs. STATE OF PUNJAB AND ORS.

JUDGEMENT

(1.) THE writ Petitioner seeks for refund of the stamp duty paid in excess over what was payable as per the notification issued by the State of Punjab on 2.3.2009. As per the notification the value of the property is required to be taken only as per the price determined by the public authority at the time of sale. Admittedly the document was presented for registration within the period specified in the notification. However, the stamp duty has been paid as per the prevalent market value and the Petitioner did not take the benefit of the notification dated 2.3.2009. In a similar situation this Court has already considered the beneficiary of allotment is entitled to avail the valuation as provided under the notification in Shashi Devi v. State of Punjab in CWP No. 19776 of 2009 and Vinder Kumar v. State of Punjab in CWP No. 1166 of 2010. The Petitioner is entitled to refund of the amount Rs. 11759/ - paid in excess over what was payable. The amount shall be paid within a period of four weeks from the date of receipt of copy of the order failing which the Petitioner will also be entitled to interest at the rate of 6% per annum.

(2.) THE writ petition is allowed.