JASWANT SINGH Vs. COMMISSIONER, GURGAON DIVISION, GURGAON

JUDGEMENT

(1.) Petitioners two minor sons of Ganga Ram had purchased 4 Bighas and 5 Biswas of land vide sale deed dated 4.8.2000. In the sale deed total sale consideration for purchase of the land reflected was Rs.4,90,000/-.

(2.) On the audit objection raised, Sub Registrar, Narnaul made a reference to the Collector, Narnaul that the sale consideration shown in the sale was under-valued and, thus, there was deficiency in payment of stamp fee. According to the Auditor, as per Collector rate attracted for the land, the value of the land ought to be Rs.10,68,750/-. Thus, the sale consideration was under-valued to the extent of Rs.5,78,750/- and there was deficiency of the stamp duty to the extent of Rs.89,706/-. After the reference was made by the Sub Registrar, the Collector, Narnaul issued notice to the vendees who filed their reply.

(3.) The vendees before the Collector projected that the circle rate of the cultivable land in Narnaul was Rs.1,50,000/- per acre in the year 2000-2001 and the sale deed had been executed in consonance with the prevailing circle rate, whereas the Department took a categorical stand that the rate of cultivable land falling within the City Narnaul was Rs.4 lacs per acre, therefore, the sale consideration mentioned in the sale deed was under valued. The Collector came to conclusion that the land fall within the City limits of Narnaul. Hence, the rate of land was to be assessed at Rs.4 lacs per acre. The order of the Collector was made subject matter of appeal before the Commissioner, Gurgaon Division, Gurgaon. Petitioners being appellants submitted before the Appellate Authority that the land purchased was agricultural and was situated near Village Maandi at a distance of 7-8 Kilometers from Narnaul. They raised a grievance that the Collector had assessed the value of the land in dispute without inspecting the spot. The Appellate Authority while dismissing the appeal observed as under:-