K S JHAMB Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE challenge in the present petition is to the order dated 27. 09. 2005 (Annexure P-7) passed by the collector, Rupnagar and order dated 14. 12. 2006 (Annexure P-9) passed by the commissioner, Patiala Division, Patiala, in the proceedings under Section 47-A of the indian Stamp Act, 1899 (hereinafter referred to as 'the Act' ).

(2.) THE petitioner has purchased a plot in Mohali, measuring 400 sq. yards from one tara Singh allotted on 23. 2. 1987. The plot was allotted to the petitioner on payment of transfer fee vide allotment letter dated 26. 4. 1989. The petitioner sought execution of the Conveyance Deed on 26. 02. 1999. The petitioner submitted document of sale along with stamp duty of Rs. 3250/- on the sale amount of Rs. 51000/ -. But the Estate Officer, punjab Urban Development Authority (for short 'puda'), Mohali executed the said conveyance Deed only on 17. 03. 2005.

(3.) THE grievance of the petitioner is that the stamp duty is payable on the Conveyance deed as per the price mentioned in the letter of allotment or at best when the petitioner submitted Conveyance Deed with puda in the year 1999. But consequences of the delay in execution of the Conveyance deed cannot be passed to the petitioner.