(1.) Instant civil revision petition has been filed for setting aside the order dated 30.06.1995 passed by Collector, Faridkot and order dated 17.10.2000 passed by learned Additional District Judge, Faridkot.
(2.) Shorn of unnecessary details, the facts relevant for disposal of the present petition are to the effect that Joint Registrar, Gidderbaha vide his letter no.44/Rakba dated 02.05.1994 sent the complaint of one Mohan Lal son of Desh Raj, r/o Gidderbaha to the Collector, Faridkot for initiation of proceedings under Section 47-A (as applicable in Punjab) of the Indian Stamp Act, 1899 (in short "the Act") with regard to attestation of undervalued sale deeds no.319 and 321 dated 27.04.1994.
(3.) In pursuance to the complaint, notices were issued to the petitioners-respondents under Section 47-A of the Act. They put in appearance through their counsel, however, the vendors did not come present in spite of munadi, therefore, they were proceeded ex parte. Reports from Tehsildar, Muktsar and Executive Officer, Municipal Council, Gidderbaha were received. After hearing the parties, the Collector, Faridkot came to the conclusion that the sale deeds have been attested at a lesser value to the tune of Rs.197850/- as fixed by the Collector. In this way, stamp duty of Rs.24,731/- has been evaded and is liable to be recovered and notice for recovery was issued. Feeling aggrieved by the order of Collector, the petitioners preferred an appeal before learned Additional District Judge, Faridkot which has been dismissed vide impugned order dated 17.10.2000. Hence, this revision petition. I have heard learned counsel for the parties and perused the record.