GURJIT SINGH Vs. STATE OF PUNJAB AND OTHERS

JUDGEMENT

(1.) This order shall dispose of two petitions bearing CWP Nos. 24818 and 24857 of 2014 as the issue involved in both the petitions is the same. However, for the sake of convenience, the facts are being extracted from CWP No. 24818 of 2014. The petitioner is aggrieved against the order dated 02.05.2012 passed by the Collector under Sec. 47-A of the Indian Stamp Act, 1899,as applicable to Punjab, (hereinafter referred to as the "Act") and the order dated 18.03.2014 passed by the Divisional Commissioner, Patiala,dismissing his appeal. 3. In short, the petitioner through his General Power of Attorney Inderjit Singh executed a vasika/deed No.8321 dated 07.10.2009 in favour of his son Gurjeet Singh, out of love and affection, without consideration, of land measuring 12 Kanal 16 Marlas falling in Khewat/Khatauni No.331/875, Khasra No.31//17 (8-0), 18min (4-16), situated in the revenuee state of village Jhill, Tehsil and District Patiala. The stamp duty of Rs. 1,44,000.00 was affixed and reference was made in the said vasika/deed to the notification No.S.O.20/C.A. 2/1899/S. 9/2007 dated 27.04.2007 for seeking exemption from paying the stamp duty to certain extent. The Sub-Registrar, Samana, vide his letter No.1544/RC dated 29.09.2011, sent the aforesaid deed to the Collector, mentioning therein that the Chief Stamp Auditor, during the audit, has found the deficiency of stamp duty to the tune of Rs. 2,40,000.00. The Collector accepted the reference vide his impugned order dated 02.05.2012, which was unsuccessfully challenged by the petitioner before the Divisional Commissioner in appeal as it was dismissed on 18.03.2014, holding that the notification dated 27.04.2007 is not applicable as it would apply if the transfer is of the urban residential property and not the urban agricultural land. 4. Learned senior counsel appearing on behalf of the petitioner has very fairly stated at the threshold that the notification dated 27.04.2007is not applicable. However, for the sake of ready reference, as to what is provided in the said notification, the same is hereby reproduced as under:-