HARBHAJAN KAUR Vs. STATE OF PUNJAB AND OTHERS

JUDGEMENT

(1.) The petitioner is aggrieved against the order dated 9.7.2010 passed by the Collector, Rupnagar and the order dated 21.9.2012 passed by the Commissioner, Rupnagar Division, Rupnagar.

(2.) In brief, a plot No.68 measuring 120 sq. mtrs. was allotted by the Improvement Trust, Rupnagar to Joginder Singh vide letter No.2543 dated 20.8.1993. Joginder Singh paid the consideration by way of installments and the last installment was paid by him on 20.5.1996.

(3.) Thereafter, the petitioner purchased the said plot from Joginder Singh on 12.3.1999. After the purchase of the plot, it was to be formally transferred by way of registered sale deed, therefore, Vaskila No.561 dated 29.5.2009 was presented before the Sub Registrar, Rupnagar. Since the plot was agreed to be transferred for an amount of Rs. 83,280/-, therefore, the petitioner had deposited the stamp duty of Rs. 5900/- and paid the registration charges of Rs. 6733/-. The sale deed was registered but the Sub Registrar sent the reference to the Collector in terms of Section 47A of the Indian Stamp Act, 1899 on the issue as to whether the said deed was to be registered as per the Collector rate of Rs. 3000/- per sq. yards applicable to the residential area and A class construction raised thereon at the rate of Rs. 500/- per square yard. According to the Sub Registrar, total sale consideration was Rs. 13,29,500/- upon which a stamp duty of Rs. 93,065 and registration fee of Rs. 10,000/- was required to be deposited. He thus, submitted that the petitioner had undervalued the said sale deed to the tune of Rs. 12,46,200/- and there is a deficiency of stamp duty of Rs. 87,165/- and registration fee of Rs. 9,167/-. The total deficiency was found to be Rs. 96,332/-. The Collector vide his impugned order dated 9.7.2010 agreed with the reference holding that the notification issued by the Department of Revenue & Rehabilitation Department, Government of Punjab dated 11.11.2009 would not apply as the original allottee i.e. Joginder Singh had already deposited the entire installments upto 20.5.1996 and the petitioner had purchased the plot on 12.3.1999. The appeal filed by the petitioner against the order of the Collector was also dismissed by the Commissioner on 21.9.2012 on the same ground.