SUSHIL KUMAR Vs. HARYANA STATE

JUDGEMENT

(1.) ON the basis of agreement of sale entered into in the year 1981, the petitioner got sale, completed with regard to 13 kanals and 9 marlas of land which was low lying being under pond on November 19, 1983, for Rs. 48,000/ -. The Collector initiated proceedings under Section 47-A of the Indian Stamp Act, 1989, because he was of the opinion that the sale price has been under-valued. He cams to the conclusion that the market value of the land in those days was about Rs. 1,10,000/-per acre and directed the petitioner to make good the deficiency id the stamp duty. The petitioner look the matter in appeal before the District Judge, who relied upon the award of the Land Acquisition Collector in regard to acquisition dated December 31, 1982, in the same village wherein for chahi land compensation was awarded at the rate of Rs. 60,000/per acre and for gair, manikin land at the fate of Rs. 40,000/- per acre. It appears that by mistake counsel for the petitioner mentioned before the District Judge that the compensation awarded varied from Rs. 40 000/- to Rs. 1,00,000/ per acre and therefore, the District Judge came to the conclusion that the highest rate should be taken into consideration in lading out. the market value and fixed the market value at the rate of Rs. 1,00,000/ per acre and directed the petitioner to pay stamp duty on that basis. Still feeling aggrieved the petitioner has come to this Court under Article 227 of the Constitution of India.

(2.) THE award of the Land Acquisition Collector has been placed before me and after going through the same I find that, the compensation for chahi land was awarded at the rate of Rs. 60,000/- per acre for gair mumkin land at the rate of Rs. 40,000/- per acre. The learned District Judge was not right in saying that the campensation had been awarded at the rate of Rs. 1,00 000/- per acre. Moreover, what appears from the record is that the acquisition was made on December 31, 1982, whereas the agreement of sale was entered into in the year 1981 and whatever price was agreed to in the year 1981 would find reflected in the sale deed which was executed in the year 1983. It has also to be borne in mind that the petitioner's land was low lying being under pond and it has not been shown that it was chahi or barani land at the time of agreement of sale or when the sale deed was executed So the low lying land would certainly be of lesser value than the gair mumkin land. In this view of the matter, for about 1-1/2 acres of land, Rs. 48,000/ paid as the sale price seems to be reasonable and no case for coming to the conclusion that the sale price was under-valued has been made out.

(3.) FOR the reasons recorded above, the petition is allowed and after setting aside the order of the District Judge and the Collector the proceedings initiated under Section 47 A of the Indian Stamp Act, 1899, are quashed leaving the parties to bear their own costs of litigation.