STAFFY GOYAL Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The instant petition has been filed seeking to challenge the order dtd. 6/10/2016 (Annexure P-3) passed by the Additional Deputy Commissioner-cum-Collector, Bathinda (hereinafter referred to as the Collector) whereby the petitioner has been directed to pay an additional amount of Rs.1,40,000.00 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 10/9/2010, besides order dtd. 21/2/2018 (Annexure P-5) passed by the Commissioner, Faridkot Division, Faridkot, affirming the order of the Collector, in appeal.

(2.) In brief, the facts are that the petitioner purchased land measuring 400 square yards, being 8/618 share of land mearuing 30 bighas 18 biswas kham comprising of Khasra No.5264/4765 (30-18), Khewat No.1036/6118, as per jamabandi for the year 2002-2003, situated in the area of Patti Jhatti, Bathinda in the shape of vacant plot situated ahead of Tale Manganian Dian Jhuggian, near Canal Bathinda, for a total sale consideration of Rs.8,00,000.00.

(3.) In the proceedings under Sec. 47-A of the Indian Stamp Act, a reply was filed, taking a plea that the stamp duty had correctly been affixed, however, the Collector by impugned order dtd. 6/10/2016 agreed with the objection raised by the audit party and directed that deficiency of stamp/registration fee be recovered from the vendee along with interest @12% per annum. The appeal filed against the said order was also dismissed, which has led to the filing of the instant writ petition.