SURJIT SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Petitioner has approached this Court by way of instant writ petition filed under Article 226/227 of the Constitution of India, seeking a writ in the nature of certiorari for quashing the order dated 22.08.2012 (P-4) passed by respondent No. 2 and order dated 14.03.2013 passed by respondent No. 3 (P-7). Flower Dale Co-operative House Building Society Ltd, Barwala Road, Ludhiana had given an advertisement in the Tribune Newspaper on 9.5.1997 for auction of residential plot in Flower Dale Co-operative House Building Society Ltd. and the petitioner was declared highest bidder of the plot No. 14-C measuring 500 sq. yards on 25.05.1997 for Rs. 4,00,000/-. The petitioner has got registered the sale deed No. 9687 dated 16.09.2011. However, the collector has impounded the said sale deed and on the basis of the report of the Tehsildar, Ludhiana, he assessed the value of the land at Rs. 4,900/- per sq yards and thus, imposed the deficient stamp duty of Rs. 2,44,500/-, vide order dated 22.08.2012 (P-4).

(2.) On appeal filed by the petitioner, order dated 22.08.2012 was affirmed by Divisional Commissioner, Patiala Divn, Patiala, vide order dated 14.03.2013 on the ground that the petitioner had led no evidence to proof that he had purchased the said plot in auction. Nor he has produced any proof of final total payment made.

(3.) Reference at this stage can be made to certificate of ownership issued by the Society (P-3) to the petitioner that he is a bonafide member of Society and is owner of plot No. 14-C, measuring 500 sq yards, registered at Membership Ref. No. 113 with dimensions 80.5 x 56'. The value of the plot No. 14-C was Rs. 4 lakhs on 19.12.1997. The receipt dated 26.05.1997 of the earnest money i.e. Rs. 25,000/- deposited by the petitioner is Annexure P-1. This amount was paid, for the plot No. 14-C, measuring 500 sq yards for the residential purpose in the auction held on 25.05.1997. Moreover, as per notification dated 08.03.2011 (P-6), Rule 3(B) has been added by which the rate fixed for allotment at the fixed price or at the price accepted after public auction of an immovable property by the Government or a Public Sector undertaking or a local body, shall be deemed to be Collector rate as fixed under Rule 3A of such property.