KAKA SINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) Vide notification issued under Section 29(A) of the Railways Act, 1989 (hereinafter referred to as the "Act") followed by the Railways (Amendment) Ordinance, 2008, land of the petitioner measuring about 4 acres, situated in village Ajnali, Tehsil Amloh, District Fatehgarh Sahib, was acquired for the public purpose, namely, for execution, maintenance, management and operation of the Railway Project, Eastern Dedicated Freight Corridor in the District of Fatehgarh Sahib. Respondent No.3 announced the award on 28.11.2011, assessing the compensation payable to the petitioner to the tune of Rs. 6,14,21,670/-, which also admittedly included 10% "No Litigation Premium" i.e. Rs. 39,62,888/-. The compensation was paid on 06.09.2012 by Cheque No.006991 drawn on the Union Bank of India, Fatehgarh Sahib.

(2.) The petitioner has allegedly purchased 12 Kanals of land in village Bhadla Uchha, Tehsil Khanna, District Ludhiana vide Vasika No.3951 dated 07.03.2014 for a sale consideration of Rs. 19,45,000/- in which he had to pay stamp duty along with other expenses to the tune of Rs. 1,99,900/- and had also purchased land measuring 90 Kanal 19 Marlas, situated in village Alipur, Tehsil Khanna, District Ludhiana, vide Vasika No.3950 dated 07.03.2014, for the sale consideration of Rs. 2,27,38,000/-, wherein the stamp duty along with other expenses was of Rs. 39,62,888/-. The petitioner admittedly made an application on 31.05.2014 for refund of the stamp duty and since it was not refunded, therefore, the present petition has been filed for seeking a declaration to hold the time limit prescribed in the Entitlement Matrix for the dedicated freight corridor project based on RAA 2008 and NRRP-2007 as illegal, wherein it is provided that the refund of the stamp duty and registration charges, incurred for purchasing the land out of the compensation amount paid, has to be made within one year only from the date of payment of compensation.

(3.) Counsel for the petitioner has argued that the petitioner has not been refunded the amount of stamp duty and registration charges, incurred by him while executing the aforesaid two sale deeds in which he had paid the sale consideration from the amount of compensation received on account of the award dated 28.11.2011, only because of the reason that the sale deeds have been executed after the expiry of one year, whereas the time limit has been provided as one year in the Entitlement Matrix for the dedicated freight corridor project based on RAA 2008 and NRRP-2007, which is otherwise contrary to the time limit fixed by the Punjab Government of 2 years, where the compensation derived from the acquisition of land, if invested in the land within two years, would entitle the said person for refund of the stamp duty and registration charges. It is submitted that the land is, in any case, situated in the State of Punjab and for that matter, the provisions of the Punjab Government should apply in which two years' limitation is provided for purchase of the land instead of one year.