MICROTEK BUILDWELL PRIVATE LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) The petitioner - M/s Microtek Buildwell Private Limited assails order dtd. 17/5/2022 (Annexure P-7) passed by learned Commissioner, Gurugram Division, Gurugram vide which an appeal filed by respondent no. 4 Gulab Singh Rana against dismissal of his complaint filed under Sec. 47-A (3) of the Indian Stamp Act, 1899, has been partly accepted and the case has been remitted back to the Collector for deciding the matter with regard to deficiency of stamp duty afresh.

(2.) The facts of this petition are that the petitioner and respondent no. 4 - Gulab Singh Rana entered into a collaboration Agreement dtd. 19/7/2010 in respect of land measuring 20 kanals 10 marlas situated in village Chauma, District Gurugram for the purpose of developing and constructing commercial buildings. Thereafter, an agreement dtd. 21/7/2010 was also entered into by petitioner and respondent no. 4. Pursuant to the said agreement, a sale deed dtd. 21/1/2011 (Annexure P-1) was executed and duly registered. While the sale consideration is recorded as Rs.10,03,00,000.00, a stamp duty of Rs.70,21,000.00 was affixed. The said payments were made by cheques on the following dates : <IMG>JUDGEMENT_80_LAWS(P&H)7_2023_1.jpg</IMG>

(3.) Subsequently, the vendor i.e. respondent No. 4 moved a complaint dtd. 22/10/2019 before the Deputy Commissioner, Gurugram (Annexure P-3) alleging therein that the sale deed had been undervalued and that as such, the stamp duty as affixed was deficient. Respondent No. 4 alleged that the sale deed had been got registered as agricultural land whereas the rates in respect of commercial land ought to have been applied. Upon a notice having been issued, the petitioner submitted his reply. The Deputy Commissioner considered the matter and dismissed the application while recording that the land in question was agricultural land at the time of registration of sale deed vide order dtd. 20/12/2021 (Annexure P-6) and that as such, there was no deficiency of stamp duty.