ATAM PARKASH Vs. STATE OF HARYANA AND OTHERS

JUDGEMENT

(1.) PRESENT revision petition has been filed under Article 227 of the Constitution of India for setting aside order dated 22.03.2002 (Annexure P/1) passed by respondent no. 2 - Commissioner, Hisar Division, Hisar whereby appeal filed against the order dated 21.08.2000 (Annexure P/2) passed by respondent no. 3 - S.D.O. (Civil) -cum -Collector, Fatehabad assessing the value of the property at Rs. 3,50,000/ -, has been dismissed. Brief facts of the case are that a sale deed No. 3492 was registered in favour of the petitioner on 09.02.2000 for the shop measuring 28 sq. yards situated in Fatehabad for a sale consideration of Rs. 50,000/ - in the office of Sub -Registrar, Fatehabad. Subsequent to the registration, the Sub Registrar found the document to be undervalued and referred it to the Collector under Section 47 -A of Indian Stamp Act. Vide order dated 21.08.2000, the Collector, Fatehabad found that the sale deed was worth Rs. 3,50,000/ - and there was a deficiency of stamp duty/registration fee to the tune of Rs. 46,500/ -. Against the order dated 21.08.2000, the petitioner preferred an appeal before the Commissioner, Hisar Division, Hisar, which has been dismissed by the Commissioner vide order dated 22.03.2002. Hence, this revision petition.

(2.) I have heard learned counsel for the parties and perused the record.

(3.) LEARNED State counsel has opposed the contentions raised by the learned counsel for the petitioner.