SANDEEP NAKRA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE challenge in the present writ petition is to the order passed by Collector, Hoshiarpur on April 15, 2008 and the order dated June 3, 2008 passed by Commissioner, Jalandhar Division, Jalandhar in proceeding under Section 47-A of Indian Stamp Act, 1899 (for short the 'Act') in respect of instrument of sale-deed dated May 24, 2006 alleging the same to be under- valued for the purpose of stamp duty.

(2.) LEARNED counsel for the petitioner has argued that the proceedings under Section 47-A of the Act have been initiated on the basis of audit report after one and a half year of registration of instrument thus, the said proceedings are illegal and in contravention of judgment of this Court Abhinav Kumar v. State of Haryana, 2001(1) RCR(Civil) 91 : 2001(1) PLR 598.