STATE OF PUNJAB Vs. RAM CHAND AND ANOTHER

JUDGEMENT

(1.) Present revision petition has been preferred by the State of Punjab impugning order dated 8.1.1996 passed by the Additional District Judge, Bhathinda whereby he has reversed the findings of Collector, Bhathinda as regards liability of respondents No.1 and 2 to make good deficiency of stamp duty.

(2.) Learned counsel for State of Punjab submits that keeping in view the market value of the land and attestation of sale deed for Rs.1,90,000/-, Collector rightly detected deficiency in payment of stamp duty. He, thus, directed the respondents to pay remaining amount i.e. Rs.23,185/-. However, on appeal preferred by respondents, this finding was reversed. According to learned counsel, findings of appellate court are unsustainable in view of judgment reported as Balbir Singh Vs. State of Haryana and others, 2007 3 RCR(Civ) 410.

(3.) Learned counsel appearing for respondents has, however, opposed the plea. He submits that the appellate court had rightly come to the conclusion that respondents were not liable to pay stamp duty as the order passed by the Collector was not a speaking order. He, however, does not dispute the ratio of judgment in Balbir Singh's case .