ESHBEEN KAUR Vs. STATE OF PUNJAB AND ORS.

JUDGEMENT

(1.) Petitioner along with Surjit Kaur purchased 603/1827 share out of land measuring 2 Kanal 10 Marla 6 ¾ Sarsahi situated in the area of Village Karyam, District SBS Nagar vide sale deed dated 16.5.2008, registered on 27.5.2008 from Harkiran Singh son of Gurbachan Singh for a total consideration of Rs. 9,52,000.00 and paid stamp duty of Rs. 66,700.00. After registration of sale deed, it was handed over to the petitioner by Sub Registrar. The petitioner further sold the land purchased by her in 2013. However, she received a notice No.1613 dated 12.5.2015 for recovery of Rs. 1,47,047/- on account of deficiency of Stamp duty and registration fee on the sale deed dated 16.5.2008 registered on 27.5.2008. The petitioner has thus challenged the notice/demand by way of present writ petition.

(2.) Learned counsel for the petitioner has submitted that the maximum limitation is three years provided in Sec. 47-A (3) as applicable to Punjab of the Indian Stamp Act, 1899 (for short "the Act") whereas notice has been issued after 7 years of the sale deed after the petitioner had further sold the land.

(3.) Learned counsel for the respondent has submitted that the notice has been issued because the Auditor has found deficiency of stamp duty, however, it is not mentioned that on which date, the Auditor has found or detected the deficiency in the fixation of stamp duty.