JITENDER MOHAN SINGH Vs. DIVISIONAL COMMISSIONER ROHTAK

JUDGEMENT

(1.) The petitioners purchased 5 Kanal 18 Marlas of land, situated at Patti Insar, Model Town, Panipat for a consideration of Rs. 1,33,000/ - by registered sale deed No. 8563/I dated 8.02.2005. The sale deed was impounded. The Sub Divisional Officer (Civil) cum Collector Panipat, District Panipat served a notice on Form 1 -A of the Indian Stamp Act, 1899(for short, 'the Act') on 15.09.2008, on the ground that sale deed was executed and registered, showing lesser valuation of the property in question.

(2.) The petitioners filed their reply. Thereafter, respondent No. 2 passed an order dated 12.03.2010, relying on the report of Halqa Patwari, who has alleged to have inspected the land, described in the sale deed. In his report, the Halqa Patwari had stated that land bearing Khasra No. 1844, 1845, 1846, 1856, 1857, 1858, 1862, 1864, 1865, 1882 is situated at a distance of 3 KM from Insar, Assandh Road, which fall in between two canals and on enquiry made from the persons present on the spot, he came to know that the market value of cultviable land adjacent to the land in question was Rs. 25,00,000/ - per acre. Respondent No. 2 thus, on the basis of the report of the Halqa Patwari held that the sale deed should have been registered at Rs. 14,75,000/ - whereas, it has been registered at Rs. 1,33,000/ - and thus, the petitioners were required to affix the additional stamp of Rs. 80,520/ - on the balance amount of Rs.13,42,000/ -.

(3.) Aggrieved against the order of respondent No. 2, the petitioners filed statutory appeal before the Commissioner, Rohtak Division, Rohtak in which it was averred that the highest Collector rate of Patti Taraf Insar was Rs. 10,50,000/ - per acre and even according to the highest rate, the market value of the area of 5 Kanal 18 Marlas comes to Rs. 7,74,366/ - and the stamp duty on the same amounts to Rs. 46,470/ - minus Rs. 8,000/ - already affixed on the sale deed i.e. Rs. 38,470/ -.