RUBAL GOYAL Vs. STATE OF PUNJAB

JUDGEMENT

(1.) By way of present writ petition filed under Articles 226/227 of the Constitution of India, petitioners have approached this Court for issuance of a writ in the nature of certiorari for quashing of order dtd. 31/5/2022, Annexure P2, passed by respondent No.4 as well as Appellate Order dtd. 9/11/2022, Annexure P4, passed by respondent No.2.

(2.) Counsel for the petitioners submits that the petitioners had purchased the property in question in an open auction from Punjab National Bank and sale deed was executed in their favour on 3/1/2018 on the basis of valuation report, Annexure P1. He submits that on the basis of an audit objection, Sub-Registrar sent the matter to respondent No.4 to initiate proceedings under Sec. 47-A of the Indian Stamp Act. Counsel submits that the petitioners were proceeded against ex- parte and by order Annexure P2, they were directed to deposit Rs.20,280.00 as deficit stamp duty and other charges along with interest @ 12% per annum. He submits that the petitioners never came to know about the order and received an intimation regarding the order on 26/7/2022. He submits that the petitioners applied for a certified copy of the order on 4/8/2022, which was delivered to them on 17/8/2022 and the appeal was instituted before respondent No.2 on 30/8/2022, which has been dismissed vide the impugned order, Annexure P4 as being barred by time. It is his argument that the Appellate Court has failed to consider the circumstances and the situation in which delay has occurred.

(3.) Issue notice of the writ petition to the official respondents No.1 to 4.