SURJIT SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS order shall dispose of C.W.P. Nos. 207, 169 and 168 of 2008 as common question and facts are involved. However, facts are being referred from C.W.P. No. 207 of 2008. This petition filed under Article 226 of the Constitution prays for quashing order dated 1.2.2007 (P-1), passed by the District Collector, Muktsar, directing the petitioners to deposit the deficient stamp and registration fee alongwith interest. A further prayer has also been made for setting aside the appellate order dated 31.7.2007 (P-2), passed by the Commissioner, Ferozepur Division, Ferozepur. A perusal of both the orders shows that categorical findings have been recorded to the effect that as per agreement to sell the land was sold @ Rs. 7,26,100/- per acre, whereas the sale deed was registered at a much lower rate. The aforementioned finding has been recorded on the basis of agreement to sell. The findings are discernible from the following para of the order dated 1.2.2007, passed by the District Collector :-

(2.) THE order passed by the District Collector has been upheld by the Commissioner, Ferozepur Division, Ferozepur.

(3.) WE have thoughtfully considered the submissions made by the learned counsel and do not feel persuaded to accept the same. Sections 47-A(2) and (3) of the Act, on which reliance has been placed, reads as under :-