RADHEY SHAM Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS revision petition is directed against the order passed by the learned Additional District Judge, Bhiwani dated 16.5.1987 and that of the learned Collector, Bhiwani dated 17.11.1986.

(2.) LEARNED Collector determined the value of the property which was got registered by way of registered deed as Rs. 2,70,000/- and ordered recovery of Rs. 32,000/- as stamp duty under section 9 of the Haryana Stamp (Prevention of Under Valuation of Instrument) Rules, 1978 (for short the Rules). Appeal filed by the petitioners also failed.

(3.) DOCUMENT was got registered on 9.5.1985. It is the case of the respondent that during audit done in the office of Sub-Registrar, Bhiwani on 17.9.1985, Chief Inspector Auditor found that the property in question was registered for less value and audit objection was raised giving directions to assess the value of registered document under section 47-A of the Indian Stamp (Haryana Amendment) Act (for short the Act). It is on receipt of auditor's report that Sub-Registrar, Bhiwani made a reference on 23.1.1986 under Section 47-A of the Act to the Collector for decision.