RAJEEV PASSI Vs. COMMISSIONER, ROHTAK DIVISION

JUDGEMENT

(1.) THE petitioner has approached this Court invoking Article 226 of the Constitution with a prayer for quashing order dated 29.12.2006 (P-10) passed by the Commissioner, Rohtak Division, Rohtak upholding the order dated 19.6.2006 (P-8) passed by the Sub Divisional Officer (Civil)-cum-Collector, Karnal. A further prayer for quashing notice dated 19.12.2005 (P-5) has also been made referring the case by the Sub- Registrar, Karnal to the sub- Divisional Officer (Civil)-cum-Collector, Karnal. By virtue of the order passed by the various authorities, the sale deed dated 24.11.2005 has been found to be under valued and the petitioner has been directed to deposit the deficient stamp duty of Rs. 4,75,960/-.

(2.) THERE is a house bearing No. E-IV-C/191 measuring 248 Sq. yards situated between Committee Chowk, Kalandari Gate near Gobind Nagar, Old City, Karnal. This house was allotted to one Hans Raj Passi, who was grand father of the petitioner, was displaced person having migrated from Pakistan. The house was allotted to him as an evacuee property by the Rehabilitation Department in the year 1959 (P-1). There was some dispute raised by the Wakf Board regarding the title of the above house and Conveyance Deed was not issued in favour of aforesaid Hans Raj Passi. The matter remained pending with the authorities. Eventually, Hans Raj Passi expired and his son Om Parkash, father of the petitioner, deposited the balance amount along with interest in lieu of the allotment of house on 25.8.2005 as per orders passed by the Financial Commissioner and Principal Secretary to Government Haryana (P-2). Accordingly, the Conveyance deed was executed on 5.10.2005 (P-3) by the Rehabilitation Department in favour of Om Parkash Passi, the father of the petitioner, by Tehsildar (Sales), Karnal. On 24.11.2005, Om Parkash Passi, the father of the petitioner, in order to avoid any dispute between his sons and in furtherance to family arrangement-cum-settlement executed a sale deed dated 24.11.2005 in favour of his sons, the present petitioner for a consideration of Rs. 6,00,000/- which was claimed to be at the Collector's rate prevalent in the area. The requisite stamp duty of Rs. 48,000/- was also affixed on it, which was registered by Sub-Registrar, Karnal.

(3.) ON further appeal by the petitioner under Section 47A (4) of the Stamp Act, the order passed by the collector-respondent No. 2 has been upheld and the demand of the aforementioned amount has been confirmed. The Commissioner in his order dated 29.12.2006 (Annexure P-10) has fortified and supplemented the reasons given by the Collector-respondent No. 2 by observing as under :-