JIWAN KUMAR Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This is an intra court appeal under clause-X of the Letters Patent, against an order and judgment dated 21.05.2018, rendered by the learned Single Judge, whereby the writ petition preferred by the appellantspetitioners against the order dated 21.03.2016, passed by the Collector, Mansa and affirmed by the Commissioner, Faridkot Division, Faridkot, vide order dated 9.8.2017, requiring the appellants to deposit Rs.6,27,425- towards deficiency in stamp duty and registration fee, had since been dismissed.

(2.) The facts that are required to be noticed are limited.

(3.) The appellants vide sale deed No.1823 dated 10.07.2013, purchased a land measuring 2 kanal 0.5 marla, site area Mansa Kalan from one Ram Singh son of Malkit Singh for a consideration of Rs.10,12,500-. During the course of audit conducted by the Accountant General, Punjab, Chandigarh, for the year 2013-2014, deficiency in stampsfee amounting to Rs.6,27,425- was detected in respect to the sale deed No.1823 dated 10.07.2013. Accordingly, the Sub Registrar, Mansa required the Collector (ADC), Mansa to initiate the proceedings under Sec. 47-A of the Indian Stamp Act, 1899, and take suitable action. Resultantly, notice under Rule 4(1) of the Punjab Stamp (Dealing of Undervalued Instruments) Rules, 1983 in Form-I was issued to the appellants. The Sub Divisional Magistrate, Mansa was directed to carry out spot inspection and report as regards the location of the site as also the Collector rates that applied thereto. And, vide report dated 17.12.2015, submitted to the Collector, the Sub Divisional Magistrate clarified that the land that was subject matter of the sale deed was situated in an area that fell under serial No.5793 and not in serial No.57133. Thus, the appellants had not paid the requisite stamp duty, for, they had stated in the sale deed that the site in question was nehri and fell under serial No.57133, whereas it actually fell under serial No.5793 and therefore, the residential rates @ Rs.6,000- per square yard were applicable. For, the appellants had raised certain objections to the said report the Collector himself inspected the site on 15.03.2016, in the presence of certain respectables of the area, vendees and Patwari who came present with the records. But, since it was found that the land in question was situated about 100 feet away from the road going from Vidya Bharti School towards Canal bridge, it was confirmed that Collector rates as depicted under serial No.5793 were applicable. And, thus the appellants were under obligation to may good the deficiency in stamp duty as also the registration fee. The appeal preferred by the appellants against the order dated 21.03.2016, was dismissed by the Commissioner vide order dated 09.08.2017, and the decision of the Collector was affirmed. Being aggrieved by the said two orders the appellants approached this Court vide writ petition, referred to above. However, vide impugned order and judgment even the learned Single Judge declining to interfere in the matter, for, the report dated 15.03.2016 submitted by the Sub Divisional Magistrate, Mansa, which formed basis of the order passed by the Collector as also the Commissioner was not brought on record by the appellants for the reasons best known to them. Further, not only the report dated 17.12.2015, but as even the Collector himself visited the spot on 15.03.2016, and found that the land in question was situated in an area that was covered under serial No.5793 of the Collector's rate list, the stamp duty was to be paid accordingly. Whereas, the appellants had affixed the stamp papers in terms of the rates prescribed at serial No.57133 of the Collector rates, therefore, they were required to deposit the deficient amount.