(1.) TERSELY , the facts & material, culminating in the commencement, relevant for deciding the instant revision petition and emanating from the record, are that petitioner -vendee Devi Singh s/o Nathu Singh had purchased the land in question from Ram Pal s/o Babu Lal and Shanti Devi d/o Shobha Ram, by virtue of two registered sale deeds dated 31.8.1993. In the wake of some complaints, the Sub -Registrar observed that the petitioner -vendee would have paid more stamp duty at the market value than the amount paid by him on the pointed sale deeds. Consequently, he referred the matter to the Collector for deciding the question of valuation of market price and stamp duty u/s 47 -A of The Haryana Stamp (Prevention of Under Valuation of Instruments) Act and Rules, 1978 (hereinafter to be referred as "the Act & relevant Rules").
(2.) THE petitioner -vendee refuted the claim of Sub -Registrar, termed the complaints as baseless and claimed that he had purchased the land in dispute at the prevailing market value and the price assessed by the Sub Registrar was illegal, without jurisdiction and against the rules. Thus, he prayed for dismissal of the reference petition.
(3.) ALTHOUGH , the complainants did not support their complaints, but still, relying upon the photo copies of the agreements to sell (without any proof), the Collector assessed more market value and concluded that the petitioner -vendee has evaded the stamp duty and ordered the recovery of remaining deficient amount of stamp duty, by way of impugned order dated 9.3.1994 (Annexure P1).