SATPAUL SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) On May 29, 1975, the petitioners got registered from the Sub Registrar, Khanna, a document, described as an agreement.This document was registered with a registration fee of Rs. 10/-. An audit objection was raised with regard to the amount paid as registration fee on this document and upon this proceedings were initiated against the petitioners for the recovery of the deficiency in registration fee thereof. It was said that the amount payable was Rs. 1196/-. A notice Annexure P.2 was accordingly served upon the petitioners calling upon them to make good the said deficiency. It is this order which now stands challenged in this writ petition.

(2.) Mr. R.P. Bhatia, appearing for the Advocate General, Punjab, could point to no provision of law under which such a notice could be served upon the petitioners and recovery made.

(3.) It would be relevant to note here that under the Registration Act, as applicable to the State of Uttar Pradesh a specific provision has been made for the recovery of deficiency of any registration fee by section 80-B thereof which is reproduced hereunder:-