MICRO SEAMLESS Vs. STATE OF HIMACHAL

JUDGEMENT

(1.) The petitioner-Company purchased land measuring 159 bighas, 19 biswas, vide registered sale deed dtd. 30/6/2016. The value of the land purchased was Rs.21,80,85,000.00 plus building and boundary valuing Rs.19,42,000.00, i.e. total valuing Rs.22,00,27,000.00. The petitioner is said to have paid the registration fee of Rs.44,00,600.00 and affixed stamp valuing Rs.66,00,900.00. The petitioners case appears to be that while determining the registration charges, Sub Registrar at Baddi, District Solan, did not follow the Collector's Rate as contained in the Revenue Department's Notification dtd. 13/6/2012, whereby, the classification of the land for valuation purposes has been prescribed. It is claimed that the land purchased by the petitioner-Company fell in different categories, hence, corresponding stamp duty ought to have been levied. In this manner, the petitioner claims that an excess amount of Rs.48,76,350.00 has been charged from the petitioner.

(2.) A representation to this effect was made by the petitioner-Company to the Deputy Commissioner, Solan, on 8/8/2016, copy of which is appended as Annexure P-10. It further appears that Registrar, Solan, also vide letter dtd. 2/6/2016, Annexure P-7, sent a report to the Inspector General of Registration, Himachal Pradesh, to the effect that a compact chunk of the land purchased by the petitioner could not be classified in different categories as there was no such provision made in the software, under which, the registration is made through online system.

(3.) Be that as it may, no decision taken on the above mentioned representation has been conveyed to the petitioner so far.