PUNJAB STATE Vs. JASPAL SINGH

JUDGEMENT

(1.) THIS order will dispose of Civil Writ Petition Nos. 17210, 17211, 17214, 17234 and 17236 of 2008, involving similar questions of law and facts. To dictate order, facts are being mentioned from CWP No. 17210 of 2008.

(2.) THIS writ petition has been filed by the State of Punjab through Sub- Registrar, Chamkaur Sahib, district Rupnagar with a prayer to issue a writ of certiorari to quash order dated 11.10.2007 (P5), accepting appeal filed by respondent No. 1 against order passed by the Collector on 30.11.2006 (P3), demanding an amount of Rs. 42,667/- towards deficient payment of stamp duty on execution of a sale deed presented by respondent No. 1 on 20.9.2006.

(3.) MR . Sharma has vehemently contended that the instructions issued in the year 1994, upon which reliance has been placed by respondent No.2, were not applicable in the present case. Those instructions were issued regarding land allotted by the Improvement Trusts in the State of Punjab. He further stated that the above said instructions were superseded by the subsequent instructions, issued by the State of Punjab, wherein it was provided that the stamp duty shall be charged as per market value, existing at the time of execution of the sale deed. By stating as above, he prayed that the writ petition be allowed, the order dated 11.10.2007, passed by respondent No.2 be set aside and that of the Collector dated 30.11.2006 be restored.