OM PARKASH Vs. STATE OF HARYANA

JUDGEMENT

(1.) FEELING aggrieved against the order dated 4.12.2001 (Annexure P -5) passed by the Commissioner, Ambala Division -respondent No. 2, thereby dismissing the appeal of the petitioner and upholding the order dated 24.5.2001 (Annexure P -4) passed by the Collector, Yamuna Nagar, directing the petitioner to pay the requisite stamp duty amounting to Rs. 32,60,800/ -, as per the provisions of Indian Stamp Act, 1899 ('the Act' for short), petitioner has approached this Court by way of instant writ petition under Articles 226/227 of the Constitution of India, seeking a writ in the nature of Certiorari, for quashing the impugned order. Facts first.

(2.) PURSUANT to the above said transaction, both the vendor and vendee constituted a partnership firm to do their business in Yamuna Nagar. Petitioner and above said Yogender Parkash were real brothers. After the death of Sh. Yogender Parkash, his wife Smt. Vijay Sharma allegedly inherited his share of land to the extent of 1530 sq. yards. Smt. Vijay Sharma suffered a release deed qua her above said share measuring 1530 sq. yards in favour of the petitioner. When this release deed was presented before the Sub Registrar, Jagadhri, i.e. respondent No. 4, for registration, it was registered vide No. 5852 dated 23.11.2000 (Annexure P -3).

(3.) PETITIONER challenged the above said order passed by the Collector by way of appeal before the Commissioner, Ambala Division -respondent No. 2. After hearing the parties, the Commissioner dismissed the appeal of the petitioner vide impugned order dated 4.12.2001. (Annexure P -5), thereby upholding the above said order passed by the Collector. Review application filed by the petitioner also came to be dismissed by the Commissioner, vide order dated 9 -4 -2002 (Annexure P -6). Thereafter, the petitioner challenged the above said order passed by the Collector as well as the Commissioner before this Court by way of Civil Revision No. 3397 of 2002. However, the revision was withdrawn by the petitioner with liberty to avail the alternative remedy, if any, vide order dated 18.7.2013 (Annexure P -7). Hence this writ petition.