DARSHAN LAL Vs. STATE OF PUNJAB AND OTHERS

JUDGEMENT

(1.) The petitioner is aggrieved against the orders of the ADC-cumCollector, Sri Muktsar Sahib dated 13.08.2013 and the Commissioner, Ferozepur Division, Ferozepur, dated 28.05.2015 as well as the notice issued by the Sub Registrar, Gidderbaha, asking the petitioner to pay 3% social security fund on the transfer deed by misreading the notification No.16LEG/2005 dated 16.05.2005 (hereinafter referred to as the "notification").

(2.) In brief, father of the petitioner executed a transfer deed in his favour bearing No.3178 dated 11.03.2013 of land measuring 06 Marlas 02 Sarsahies. The Sub Registrar, Gidderbaha impounded the transfer deed and referred it to the Collector for recovery of 3% social security fund in terms of the notification in which additional Section 3-C has been inserted in the Indian Stamp Act, 1899, as applicable to the State of Punjab (hereinafter referred to as the "Act"), which reads as under:-

(3.) Counsel for the petitioner has submitted that the respondents have misread Section 3-C of the Act as it applies to the Municipal Corporation and Class-I municipalities, whereas Nagar Council, Gidderbaba is a Category-B (Class-II) municipality as per the certificate issued by the Nagar Council, Gidderbaha dated 19.05.2014. It is further submitted that in a similarly situated case, Dwarka Devi had executed a transfer deed in respect of land measuring 02 Marlas 7-½ Sarsahies in favour of his grandson. The said transfer deed was referred by the Sub Registrar, Gidderbaha to the Collector for recovery of 3% additional stamp duty towards social security fund but it was ordered by the Collector that the social security fund would not be chargeable on the said transfer deed because the land in question does not fall within Class-I municipality or the Municipal Corporation.