SHAM LAL Vs. SATWINDER SINGH

JUDGEMENT

(1.) Short prayer in this revision petition is to reduce the amount of penalty, imposed to the extent of ten times the deficiency of stamp duty, as ordered in the impugned order dtd. 10/10/23 (Annexure P-3) passed by learned Civil Judge (Junior Division), Hoshiarpur in a case titled 'Sham Lal vs. Satwinder Singh and another'.

(2.) Learned counsel submits that petitioner had no intention to avoid payment of stamp duty, however, was ignorant of the amendment in Stamp Act, which required affixing stamp duty on the sale consideration. Learned counsel pleads that order of imposing a penalty of ten times on the original amount is too harsh, and requests a reduction in the same. In support of his arguments, learned counsel placed reliance on 'Amit Kumar vs. Neha Bhatia and others' 2023 (1) PLR 343 and 'Trustees of H.C. Dhanda Trust vs. State of Madhya Pradesh and others' 2020 2) SCC 510.

(3.) I have heard learned counsel for the petitioner and have gone through the paper book.