(1.) THE challenge in the present petition is to the order passed by the Commissioner, Gurgaon, dated 7.12.2006, whereby an appeal filed by the petitioner against the order of the Collector dated 9.1.2006 calling upon the petitioner to make up the deficiency in stamp duty amounting to Rs. 14,24,375/ -, was dismissed.
(2.) THE petitioner has got executed a sale deed of the land measuring 128 Kanals 9 Marlas on 23.12.2002 in village Bilaspur, for total sale consideration of Rs. 14,50,000/ -. A show cause notice was issued to the petitioner in terms of Section 47 -A of the Indian Stamp Act, 1899, as amended in the State of Haryana (hereinafter referred to as the Act), pointing out that the value of the land comes out to Rs. 1,28,45,000/ - on which stamp duty payable is Rs. 16,05,625/ -, but stamp duty of only Rs. 1,81,250/ - has been paid, Therefore, there is deficiency of Rs. 14,24,375/ - in paying the stamp duty.
(3.) THE Commissioner has found that the sale deed itself contains a recital that the said land is free from all encumbrances and buyer would become absolute owner of the subject matter of the land. It has been further found that the purchased land is situated on Delhi -Jaipur Highway and the land situated in village Bilaspur is adjoining the road and can be used for commercial purposes. Thus, there is deficiency in the stamp duty.