LAWS(P&H)-2015-2-171

PUNJAB STATE Vs. AVTAR SINGH AND ORS.

Decided On February 23, 2015
PUNJAB STATE Appellant
V/S
Avtar Singh and Ors. Respondents

JUDGEMENT

(1.) THE petitioner is aggrieved against the order of the Appellate Court dated 02.12.2004 by which order passed by the Additional Deputy Commissioner -cum -Collector, Gurdaspur (here -in -after referred to as the "Collector") dated 26.12.2000 has been set aside.

(2.) A complaint was received by the Collector that a plot measuring 65 marlas, situated on Jail Road, Gurdaspur was purchased by Harjinder Singh S/o Kuldip Singh on 09.03.1998 for a sum of Rs. 36 lacs, out of which a piece of land measuring 2 marlas was sold by Harjinder Singh to Smt. Renu Mahant @ Rs. 75,000/ - per marla on 21.05.1998 and the remaining 63 marlas of land was agreed to be sold to Dr. Avtar Singh S/o Harbans Singh, resident of Fatehgarh Churrian @ Rs. 75,000/ - per marla but later on, the said land was sold for Rs. 13,30,000/ -, whereas it was earlier agreed to be sold for Rs. 47,00,000/ -. Thus, the complainant has alleged that the vendor had evaded the stamp duty.

(3.) THE vendor Harjinder Singh stated that the land was purchased by him from one Parminder Kumar Soni S/o Mohkam Singh Soni for a sum of Rs. 33,50,000/ -; he sold the malba of the building for Rs. 12,00,000/ -; 2 marlas of land was also sold for a consideration of Rs. 1,50,000/ -; the remaining land measuring 63 marlas was sold for Rs. 13,30,000/ - by way of 3 sale deeds to Dr. Avtar Singh and Dr. Gurdip Kaur; and prior to this deal, no agreement was executed and the sale deeds were registered at the fixed rate. He further stated that the land was sold due to emergent circumstances. The vendees Dr. Avtar Singh and Dr. Gurdip Kaur also stated that they had not entered into any agreement to sell and there is no deficiency in the registration fees or the stamp duty.