SEEMA Vs. STATE OF HARYANA

JUDGEMENT

(1.) This order will dispose of CWP Nos.27881 and 27938 of 2017 as common questions of law and fact are involved in both the writ petitions the subject matter of which arise out of sale deeds of lands falling within the revenue estate of Village Gharaunda, Tehsil Gharaunda, District Karnal within the limits of Municipal Committee, Gharaunda. However, for the sake of brevity, the facts are taken from CWP No.27881 of 2017.

(2.) The question of law which falls for consideration in both the cases is regarding the legality of recovery proceedings for affixing deficient stamp duty and registration charges under the Indian Stamp Act, 1899 (as applicable to Haryana, inserted by Haryana (First Amendment) Act 37 of 1973) [for short "the Act"] payable on sale deeds not below the Collector rates; and, whether under Section 47-A (1) of the Act, the Sub Registrar would have the jurisdiction to make a reference after a period of about two months of the registration of the sale deeds without raising any objection at that time of registration as delineated by this Court vide its order dated 9th March, 2018 while issuing notice of motion and staying the operation of the impugned order. Section 47-A (1) and (3) of the Act read as under:-

(3.) The two sale deeds were registered on 19th July, 2012. After registering the sale deeds with 3% stamp duty affixed, the Sub Registrar made a reference to the Revenue Officer-cum-Collector, Karnal on 21st September, 2012 on the ground that the agricultural lands in question are situated within the municipal limits, for which the petitioner had to pay 5% stamp duty. The Collector passed an ex-parte order on 22nd April, 2013 maintaining the reference. The said order was set aside in appeal by order dated 21st August, 2014 passed by the Commissioner, Rohtak Division, Rohtak and the case was remanded back to the Collector for a decision on merits afresh. The Collector again passed the order on 20th March, 2015, after hearing the parties against them which has been maintained by the Commissioner vide order dated 27th October, 2016 and the thereafter by the Chief Controlling Revenue Authority, Haryana vide its order dated 11th July, 2017.