SEEMA CHAUHAN Vs. STATE OF HP AND ORS.

JUDGEMENT

(1.) BOTH these petitions are being disposed of by a common judgment, since common questions of law and fact are involved in these cases.

(2.) BRIEFLY stated, the facts of the case are that the Petitioner purchased 27 -11 bighas of land through two sale deeds No. 352 and 353 in Mauza Deori, Hadbast No. 98, Pargana Basal, Tehsil Kasauli, District Solan. These sale deeds were duly stamped and registered by the Sub Registrar. A show cause notice was issued to the Petitioner under Section 47 -A of the Indian Stamp (Himachal Amendment) Act, 1988. In this show cause notice it was stated that an Audit Party in their audit report had pointed out that the stamp duty affixed on the sale deeds was deficient and not in accordance with the market value of the property. The Petitioner filed reply to the show cause notice and submitted that the stamp duty and registration charges had been paid by assessing the value of the property as per one year average value issued by the Patwari for the relevant area. It was alleged that the objections of the Audit Party were wrong.

(3.) APPEAL was filed against this judgment in the Court of the learned Addl. District Judge, Solan who dismissed the same vide judgment dated 24.3.2009. Hence these two petitions.