SHILPA GARG Vs. STATE OF HARYANA

JUDGEMENT

(1.) The instant petition has been filed seeking to challenge the order dtd. 17/1/2018 (Annexure P-4) passed by the Collector, Ferozepur Jhirka, District Nuh whereby, the petitioners have been directed to pay an additional amount of Rs.2,97,860.00 along with interest @12% from the date of registration of the sale deed till the deposit of the amount towards deficient stamp duty and registration fee pertaining to sale deed registered on 8/9/2011 and the order dtd. 15/7/2021 (Annexure P-6) passed by the Commissioner, Faridabad Division, Faridabad, affirming the order of the Collector.

(2.) In brief, the facts are that the petitioners purchased land measuring 1 kanal 4 marlas, for a total consideration of Rs.15,00,000.00, situated in the area of Ferozepur Jhirka. The sale deed was registered by the Sub Registrar, Ferozepur Jhirka and at that time, the sale deed was not impounded on account of inadequate stamp duty. The sale deed was returned to the petitioners after registration. The office of the Deputy Commissioner, Nuh sent a letter No.487/RA dtd. 12/6/2014 to Sub-Registrar, Ferozepur Jhirka pointing out that there was a loss of Rs.2,97,860.00 towards deficiency of stamp duty and registration fee on the sale deed in question. On the basis of the inquiry, the Sub-Registrar, Ferozepur Jhirka made a reference vide letter No.47/RC dtd. 18/7/2014 to the Collector intimating that an amount of Rs.2,97,860.00 was deficient towards stamp duty in respect of the sale deed in question. Thereafter, the Collector issued notice under Sec. 47-A of the Indian Stamp Act on 24/12/2014 against the petitioners to make good the deficient stamp duty, resulting in the impugned orders.

(3.) Learned counsel appearing on behalf of the petitioners herein would contend that the impugned orders are unsustainable, as the Sub-Registrar, Ferozepur Jhirka while registering the instrument did not impound the sale deed nor was any reference made to the Collector at his own instance at that time. The sale deed was handed over to the petitioners after registration of the same. It is thereafter, that the proceedings were initiated by the Collector under Sec. 47-A(3) of the Indian Stamp Act, 1899 asking for deficient stamp duty beyond the stipulated period of limitation.