RAJINDER KUMAR MITTAL Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE petitioners who are small scale industrialists were allotted shed No. E -20 and E -ll in Industrial Area, Focal Point, Bhatinda on a long lease. The lease deeds were executed by the Punjab State Small Scales Industries Corporation, Chandigarh and they were registered at the office of Sub Registrar, Bhatinda. Thereafter, the respondent No. 2 namely the Additional Deputy Commissioner -cum -Additional Collector, Bhatinda directed the petitioners to appear before him on 2,7.1981 on the ground that the stamp duty and the registration fee were not properly levied on the lease deeds and when the petitioners appeared before respondent No. 2 on 16.7.1981, he asked both the petitioners to deposit Rs. 2922/ - as stamp duty and Rs. 978/ - as registration fee, otherwise the amount would be recovered as arrears of the land revenue. Respondent No. 2 also issued a notice to petitioner No. 1 on 26.6,1981 directing him to pay a sum of Rs. 2922/ - as stamp duty and Rs. 978/ - as registration fee. A similar notice was also issued to petitioner No. 2. The petitioners filed this writ petition challenging the notices issued to them demanding the deficit stamp duty and the registration fee on the lease deeds which have been executed in the year 1978.

(2.) LEARNED counsel for the petitioners argued that once the lease -deed is registered, there is no provision in the Stamp Act which enables the authorities to recover the deficit stamp duty and registration fee. He has further contended that it is not a case where recovery was ordered by the Collector under the provisions of the Indian Stamp Act (for short : 'the Act'). Learned Assistant. Advocate General, Punjab contended that during audit it was found that the lease deeds were not stamped according to the provisions of the Indian Stamp Act and, therefore, the notices have been issued to recover the requisite stamp duty and registration fee.

(3.) THE writ petition is accordingly allowed and the notices issued under Annexure P2 are hereby quashed but this order will not come in the way of the Collector to impound the document under the provisions of the Indian Stamp Act. R.M.S. Petition allowed.