CHAMAN SINGH BHATOA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS petition filed under Article 226 of the Constitution prays for quashing order dated 7.6.2005 (Annexure P.2) passed by the Collector -cum -A.D.C. Hoshiarpur holding that the value of the land in question is Rs. 90,000/ - per acre which has been registered at a far less value. As a consequence, defenciecy of stamp duty alongwith registration fee amounting to Rs. 76,716/. - has been ordered to be recovered. The aforementioned order has been upheld by the Commissioner, Jalandhar Division, Jalandhar on 28.12.2006 ( Annexure P.4) in an appeal preferred by the petitioner. It has been held that the sale deed was executed after a lapse of 9 years from the date of execution of agreement to sell. After 9 years, the nature of the land has undergone change and the value has also increased which is to be determined at the prevailing rates for which the land is sold in the open market. The plea raised by the petitioner that the date of agreement for the purpose of assessment of stamp duty should be accepted has been rejected by holding that already a lenient view has been taken by the Collector and instead of assessing the land @ Rs. 1,60,000/ - per acre being chahi land the assessment has been made at the value of Rs. 90,000/ - per acre.

(2.) IN the written statement the stand taken by the respondent is that agreement of sale has been ante -dated by the vendor who is mother of the vendee which is recorded on plain paper. It has further been pleaded that agreement of sale which is usually recorded by a Deed Writer has been written on an ordinary paper ( Annexure R/1 and R/2).

(3.) IN view of the above, the writ petition fails and the same is dismissed.