DHARMENDER Vs. COMMISSIONER GURGAON DIVISION

JUDGEMENT

(1.) THE petitioner is aggrieved by demand of additional stamp duty in respect of sale transaction dated 18.4.2003 for 1 Kanal 3 Marlas of land. THE sale consideration was shown as Rs.70,000/-. However, the Collector, after hearing the petitioner, recorded a finding in para 4 of its order that the market value of the land was Rs.800/- per square yard and the transaction had been undervalued and a direction has been issued for recovering the deficient amount of stamp duty. Finding of the Collector is based on spot inspection report of the Tehsildar. THE said finding has been duly affirmed in appeal.

(2.) WE have heard learned counsel for the petitioner. In view of finding of fact recorded concurrently by two authorities, which was not shown to be perverse or arbitrary, no ground is made out for interference. It is also pointed out by learned counsel for the petitioner that there are other transactions, which have been undervalued. If that is so, it will be open for the concerned authorities to look into the matter and pass appropriate orders. The petition is dismissed.