RAJA RAM Vs. STATE OF HARYANA

JUDGEMENT

(1.) The petitioner is seeking a writ of certiorari for quashing the notice dated 15.07.1993 (Annexure P-1) issued by Sub-Divisional Officer (Civil), Mandi Dabwali, in pursuance of the reference made by respondent No. 4 under Section 47-A of the Indian Stamp Act, 1899, on account of short leavy (levy) of stamp duty and registration fees qua the property purchased by the petitioner. The petitioner had purchased land measuring 1 Kanal 4 Marlas bearing Khewat No. 90, Khatauni No. 893, Khasra No. 1082, situated at Dabwal, vide sale deed No. 1466 dated 03.08.1990. At the time of registration of the sale deed, no objection was raised by anybody with regard to valuation of the said property. However, after three years of registration of the aforesaid sale deed, respondent No. 4 made reference under Section 47-A Clause (1) of the Indian Stamps Act (for short 'the Act'). On the basis of the above references, respondent No. 3 initiated proceedings against the petitioner vide impugned notice dated 15.07.1993, alleging that the sale deed was under value. The petitioner filed his reply (Annexure P-2) to the notice (Annexure P-1), while taking the plea that the land, which was purchased by him, was a low lying land i.e. 'khadda' and after filling up the same, he made improvement by spending Rs. 40,000/-. Thereafter, he raised construction upon the said land. The value of the land in question has now been increased after making necessary improvements. The impugned notice has been issued after a period of three years from the date of execution of the sale deed dated 03.08.1990.

(2.) The petitioner is seeking quashing of the notice on the ground that the same has been issued pursuant to the list/instructions issued by the Divisional Magistrate, Dabwali (Sirsa). The said list has been made basis for issuing the impugned notice. Reliance has been placed on a Division Bench judgment of this Court in Chamkaur Singh and others v. The State of Punjab and others, 1991 PunLJ 249 (DB), wherein it has been held that the guidelines prescribing the prices of land takes away the jurisdiction of the Sub-Registrar to reach any quasi judicial decision with regard to valuation or consideration for transfer of a particular property falling within his jurisdiction. As per Section 47-A Sub-Clause (1) of the Act, the Registering Officer, after registering the document, has to make an independent decision, which is quasi judicial decision and has to record reasons to believe that the sale deed had been under valued for the purpose of stamp duty. It is only after reaching this conclusion, he can refer the matter to the Collector for determination of the value of the property or genuineness of the consideration, as the case may be. The impugned notices do not reflect independent decision, coupled with the reasons to believe that the sale deeds were inadequately stamped.

(3.) The impugned notice has been issued on the basis of report made by the audit party, as objection was raised during audit regarding consideration of the above said sale deed.