STATE OF HARYANA Vs. J C SETHI

JUDGEMENT

(1.) THIS revision petition is against the older of District Judge, Hissar, dated 12-3-1990 whereby the appeal filed by the respondent under Section 47-A (c) of the Indian Stamp Act was accepted thereby reversing the decision of the Collector, Hissar, dated 16-12-1988.

(2.) BRIEFLY put, the proceedings in this case were initiated on the basis of the complaint made by one Sh. Thandi Ram Mittal resident of Uklana to the Collector, Hissar, that though the agreement of sale dated 2-5-1984 of Kothi No. 37, Defence Colony, Hissar, between Sh. J. C. Sethi, Advocate, and Smt. Pushpa Chaudhary and Captain Lokinder Singh was for a sum of Rs. 7. 50 lakhs but actually the sale has been effected on 28-9-1984 for a sum of Rs. 3 60 lakhs and this way the parties have evaded the stamp duty and so defrauded the government to the tune of Rs. 57,000/ -. Similar complaint was filed by Gulshan Kumar resident of Model Town, Hissar, on 13-7 2985. Notice was issued by the Collector, Hissar, to Sh. J. C. Sethi, Sh. Lokinder Singh and Pushpa Chaudhary on 19-7-1975 who came present end filed written statement denying the charge of evasion of stamp duty.

(3.) BOTH the parties adduced evidence in support of, their case. The Collector on perusal of evidence on record assessed the value of the Kothi at Rs. 5. 50 lakhs and accordingly directed the respondent to make up the shortage of stamp duty by issuing notice under sub-rule (1) of Rule 5 of the Haryana Stamp (Prevention of Under Valuation Instruments) Rules, 1978.