HARBANS SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) AGGRIEVED of the notice dated nil issued by the Assistant Collector 2nd grade-cum-Sub Registrar, Rajpura (Annex-ure P-l), asking the petitioners to deposit deficient stamp duty of Rs. 5,374/-in his office before 30. 11. 1987, the petitioners have filed this petition for its quashment.

(2.) THE petitioners purchased land measuring 12 bighas 13 biswas being one half share of land measuring 25 bighas 6 biswas from one Mangat Ram son of Mulla for a consideration of Rs. 44,000/- vide registered sale deed dated 5. 12. 1983. The sale deed was presented for registration before the Sub registrar, Rajpura. Stamp duty of Rs. 5500/-was also annexed with the sale deed being the duty payable on the amount of consideration. The petitioners claim that the sale consideration amount represented the true and correct market value of the property at the relevant time. After the document was registered on 5. 12. 1983, the petitioners received the impugned notice (Annexure P-l)calling upon them to deposit the deficient stamp duty of Rs. 5,374/- on or before 30. 11. 1987. The petitioners objected to the said notice by way of representation. Besides disputing the amount assessed, they also challenged the jurisdiction of the Assistant collector 2nd Grade to recover the amount as arrears of land revenue, and thereafter filed the present writ petition challenging the same. The main grounds of challenge in the petition are that (1) Assistant Collector 2nd grade- respondent No. 3 has no jurisdiction to recover the amount as arrears of land revenue; and (2) the notice impugned has been issued without observing principles of natural justice.

(3.) TO the contrary, the State-respondent has justified the impugned notice on the ground that after the registration of the document, the Accountant General, Punjab, while conducting the audit of Sub Registrar, rajpura, pointed out the deficit of the documents vide his Audit Inspection Note dated 1. 6. 1984. It is stated that the document was under valued and the deficient stamp duty is recoverable as arrears of land revenue under Section 70 (2) of the Indian Stamp act.