LAKHWINDER SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The petitioner purchased 1 Kanal 17⅔ Marlas of land for a consideration of Rs. 18 lacs vide registered sale deed dated 1.10.2009 from Babaljit Kaur and Harpreet Kaur daughters of Gurdip Singh.

(2.) It was specifically mentioned in the sale deed that the purchased area is situated outside the Municipal limits of Sirhind. The petitioner received a notice from respondent No. 2 in the year 2012 asking him to pay the deficient stamp duty. The petitioner appeared before respondent No. 3 and brought to its notice that the land purchased by him was outside the Municipal limits, therefore he is not liable to pay the deficient stamp duty. However, the Collector, while exercising his power under Section 47-A of the Stamp Act, 1899 (hereinafter referred to as 'the Act') (applicable to the State of Punjab) asked the petitioner to pay Rs. 74,950/- towards the deficient stamp duty on the ground that the property in question was meant for residential purpose and was situated within the Municipal limits. The petitioner filed an appeal against the order of the Collector under Section 47-A (4) of the Act but it was dismissed on 28.1.2015, hence the present writ petition has been filed.

(3.) Counsel for the petitioner has submitted that it has been noticed by the Collector in his order that the Sub Registrar, vide its report No. 925/RC dated 11.10.2012 had stated that report was sought from the patwari halqa and as per the report of patwari halqa wasika no. 2759 was got registered on 1.10.2009 and at that time 6 araji khasra No. 65/17/2 (2-0) was situated outside the limit of MC but as per the orders of Deputy Commissioner bearing no. Special-1 dated 25.5.2011 as per the copy of jamabandi after 25.5.2011 the above said area has been shown to be situated within the limits of MC vide sr.No. 3619/SK dated 25.5.2011.