(1.) The petitioner is aggrieved against the orders dated 6.12.2014 passed by the Collector and dated 11.4.2017 passed by the Commissioner, Hisar Division, Hisar by which she has been asked to pay Rs2,06,577/- on account of deficiency in Stamp Duty and registration charges.
(2.) In brief, the petitioner had taken land measuring 133 kanal 10 marla on lease for a period of 26 years vide registered lease deed dated 7.2.2013 to construct a godown and further to deliver it to HAFED. The tender of the petitioner was not accepted by the HAFED and therefore, the petitioner cancelled the lease deed on 26.6.2014. On account of an audit note, the matter was referred to the Collector in regard to the deficiency of Stamp Duty of Rs1,92,577/- and registration charges of Rs14,000/-, total amounting to Rs2,06,577/-. Proceedings were initiated by the Collector under section 47-A of the Indian Stamp Act, 1899 [for short 'the Act'] and relying upon the audit note only, the petitioner was saddled with the liability. Aggrieved against the said order, the petitioner filed appeal under Section 47-A(4) of the Act with the Commissioner, Hisar Division, Hisar, in which it was alleged that the proceedings initiated after a long time in terms of Section 47-A of the Act is illegal but the Appellate Court considered the reference under Section 47-A(3) of the Act and held that the cognizance can be taken by the Collector within three years.
(3.) Learned counsel for the petitioner has submitted that Section 47-A (3) of the Act is not applicable because the reference has not been made by the authorities mentioned therein and in this regard he has relied upon a decision of this Court rendered in "Iqbal Singh and others Vs. State "Iqbal Singh and others State of Haryana and others", 2011 3 RCR(Civ) 365. of Haryana and others"