JAGDISH LAL Vs. STATE OF PUNJAB AND OTHERS

JUDGEMENT

(1.) The petitioner is aggrieved of the impugned orders dated 05.09.2013 (Annexure P-6) and 28.03.2014 (Annexure P-9) passed by respondent No.3 - The Additional Deputy Commissioner-cum-Collector, Hoshiarpur and respondent No.2 - The Commissioner, Jalandhar Division, Jalandhar, respectively, whereby, he has been called upon to pay a sum of Rs. 2,43,800/- as deficient stamp duty and Rs. 22,320/- as registration fee; total comes to Rs. 2,66,120/- on the premise that the sale deed registered on 03.12.2012 was not of a plot but was erroneously done by giving the particulars of a plot, whereas, the construction had already been raised thereon.

(2.) Mr. Sarju Puri, learned counsel appearing on behalf of the petitioner submits that both the Additional Deputy Commissioner and Commissioner have abdicated in performing the duties, much less adhering to the provisions of Section 47-A of Indian Stamp Act as applicable to Punjab, for, the basis of arriving at a finding is on account of the report of Sub-Registrar, in essence, no independent evidence has been led to determine the market value of the property. In support of his contention, relies upon the ratio decidendi culled out by the Hon'ble Division Bench of this Court in Gauri Singla v. State of Haryana and others 2009 (1) RCR (Civil) 293, and Madan Lal v. State of Punjab 2009 (1) All India Land Laws Reporter 533, to contend that the spot inspection is not the criteria for ascertaining the value of the land and to form the basis of the alleged stamp duty.

(3.) Per contra, Mr. Yatinder Sharma, learned Additional Advocate General, Punjab appearing on behalf of the respondents-State submits that the petitioner had given the incorrect particulars in the sale deed for the purpose of getting the same registered by terming as a 'plot', whereas, the construction had already been raised on it. The evidence allegedly brought on record has rightly been discarded as it was not backed by any basis or foundation. The findings of the authorities below are perfectly legal and justified, much less in accordance with law and do not call for any interference.