NARENDER KUMAR Vs. STATE OF HARYANA AND OTHERS

JUDGEMENT

(1.) The petitioner has averred that Kaur Singh, father of his vendor, was the owner of 24 Kanals of land, comprised in Rectangle No.114, Killa No.20 and Rectangle No.115, Killa No.25, situated at village Gangwa, Tehsil and District Hissar and out of the said 24 Kanals of land, Kaur Singh sold land measuring 15 Kanals to M/s Lahoria Ceramics Ltd., Gangwa for a consideration of Rs. 1,80,000/- by executing a sale deed on 12.12.1994. It is alleged that the petitioner is one of the Director of M/s Lahoria Ceramics Ltd. It is further alleged that Kaur Singh also handed over possession of the remaining land measuring 9 Kanals falling in Khasra No.114, Killa No.20 and 21 to M/s Lahoria Ceramics Ltd. without sale and it constructed factory building on the entire 24 Kanals of land. Since Kaur Singh had also given possession of the land measuring 9 Kanals which was not sold, therefore, the petitioner entered into an agreement to sell with Pawan Kumar S/o Kaur Singh to purchase the said land measuring 9 Kanals comprised in Khewat No.403min, Khatauni No.556, Khasra No.114/20 (8-0) and 21/2 (1-0) and paid Rs. 1,00,000/- as earnest money. The sale deed was to be registered on 31.12.2006. It is alleged that the said date was a holiday and on 01.01.2007, the office of Sub Registrar was closed, therefore, the petitioner reached the office of the Sub Registrar on 02.01.2007 but his vendor Pawan Kumar did not come. Thereafter, the petitioner served a legal notice dated 25.01.2007 upon Pawan Kumar for the purpose of registration of sale deed. Later on, the petitioner came to know that Pawan Kumar has prepared a false sale deed bearing No.10572 dated 25.01.2007 in favour of one Rajesh Kumar S/o Umed Singh just to frustrate the agreement entered into by him with the petitioner. Ultimately, the petitioner filed a suit for specific performance of the agreement to sell and for the purpose of getting the sale deed of land measuring 9 Kanals registered. The said suit was decreed by the Additional Civil Judge (Senior Division), Hisar on 16.08.2013. It is also averred that Rajesh Kumar S/o Umed Singh, who was the alleged buyer of land measuring 9 Kanals from Pawan Kumar, tried to take possession of the said land from M/s Lahoria Ceramics Ltd., resulting into filing of a suit for permanent injunction against Rajesh Kumar in the Court of Additional Civil Judge (Senior Division), Hisar, which was also decreed in favour of M/s Lahoria Ceramics Ltd. on 09.10.2013. Finally, Pawan Kumar got the sale deed No.6228 dated 19.09.2013 registered in favour of M/s Lahoria Ceramics Ltd. in compliance of the Civil Court decree dated 16.10.2013. The sale deed was registered for Rs. 15 lacs only in terms of the agreement to sell dated 24.10.2006 but the Sub Registrar raised objection that the collector rate of the land measuring 9 Kanals is Rs. 45 lacs per acre. Accordingly, it was ordered that the petitioner should get the sale deed registered for a sum of Rs. 50,62,500/- as per the collector rate and on the balance amount, stamp duty of Rs. 1,78,125/- and registration fees of Rs. 5,000/- have to be paid.

(2.) The petitioner made a representation that possession of the land in question i.e. 9 Kanals was of a third party from 1995 onwards, therefore, only of the stamp duty is payable. However, vide order dated 25.07.2014, the Collector directed the petitioner to pay the stamp duty and registration fee, as required by the Registrar. Aggrieved against the order of the Collector, the petitioner filed an appeal before the Divisional Commissioner, which was dismissed on 30.08.2016. Thus, the present petition has been filed by the petitioner to challenge the order dated 25.07.2014 passed by the Collector and order dated 30.08.2016 passed by the Divisional Commissioner.

(3.) Learned counsel for the petitioner has submitted that the petitioner is liable to pay the stamp duty and registration fee on the basis of the price fixed between the parties at the time of agreement to sell and has relied upon a decision of the Supreme Court rendered in the case of M/s. Residents Welfare Association, Noida v. State of U.P. and Ors., 2009(14) SCC 716 .