High Court Punjab-Haryana High Court

Jaswant Rai Thapar vs State Of Punjab And Others on 12 October, 2009

Punjab-Haryana High Court
Jaswant Rai Thapar vs State Of Punjab And Others on 12 October, 2009
CWP No.849 of 2009                                                [1]

IN THE HIGH COURT OF PUNJAB                       AND HARYANA AT
                CHANDIGARH.


                               C. W. P. No. 849 of 2009

                               Date of Decision: 12 - 10 - 2009

Jaswant Rai Thapar                                      ....Petitioner

                               v.

State of Punjab and others                              ....Respondents



CORAM: HON'BLE MR.JUSTICE KANWALJIT SINGH AHLUWALIA

                               ***

Present:    Mr.Amit Rawal, Advocate
            for the petitioner.

            Mr.Anil Kumar Sharma, Addl.A.G., Punjab
            for the respondents.

                               ***

KANWALJIT SINGH AHLUWALIA, J. (ORAL)

The present writ petition has been filed to challenge order dated

27.2.2008, Annexure P6, passed by the Collector/Additional Deputy

Commissioner, Ludhiana whereby it was held that petitioner is bound to pay

Rs.5,76,865/- to make good the deficiency in stamp duty affixed on the sale

deed. Aggrieved against this order, an appeal was filed. The order of the

Collector was affirmed by the Divisional Commissioner, Patiala Division,

Patiala on 5.8.2008 by Annexure P8.

Mr.Amit Rawal, counsel for the petitioner has stated that

petitioner had purchased the property from Improvement Trust, Ludhiana,

therefore, on the sale deed executed, he is liable to pay the amount which he

had paid to the Improvement Trust, Ludhiana. To controvert this, Mr.Anil
CWP No.849 of 2009 [2]

Kumar Sharma, Additional Advocate General, Punjab has relied upon a

Division Bench judgment of this Court in Sukhjit Singh Cheema,

Advocate v. Punjab Urban Planning and Development Authority,

Chandigarh and others, 2009(1) R.C.R. (Civil) 337. It will be apposite

here to reproduce paras 14 and 15 of the above said judgment:-

“14. Though the sale consideration mentioned in the

letter of allotment or such like document cannot be disputed but

what would be proper stamp duty is required to be determined

in terms of Section 47-A of the Act which contemplates that it

is the market value of the property on the date of registration of

the instrument. Therefore, irrespective of sale consideration in

the letter of allotment, stamp duty would be payable on the

market value of the property determined in terms of Rule 3-A

of 1983 Rules prevalent at the time of registration of

instrument.

15. Though section 47-A of the Act came into operation

after the instrument of sale is registered but keeping in view the

statutory intent and the fact that such Collector’s rate has been

fixed in exercise of statutory powers, the same can be insisted

upon at the time of registration of instrument as well. Such

insistence would avoid disputes and payment of deficient duty

at the late stage.”

Mr.Amit Rawal appearing for the petitioner has stated that after

the amendment of rules, instructions were issued by the Financial

Commissioner Revenue and Secretary to Government of Punjab,

Department of Revenue and Rehabilitation on 2.3.2009 wherein an
CWP No.849 of 2009 [3]

explanation was added and it was stated therein that where the consideration

amount has been paid and the sale deed is to be executed in favour of the

original allottee, that stamp duty shall be valid for registration of the

document upon the amount for which it was allotted by the

Government/Semi Government Organisation. Mr.Rawal has further stated

that thereafter another notification has been issued by the Government on

28.5.2009 in which the following explanation has been added:-

“Explanation.- The consideration amount fixed at the time of

allotment of immovable property by any Government/Semi

Government Organisation shall be deemed to be the Collector’s

rate and the stamp duty shall be charged for registration of

document upon the consideration amount fixed by the

Government/Semi Government Organisation, provided that

document is got registered by the original allottee upto 2nd

September, 2009 from issue of this notification or within three

months from the payment of last regular installment as per

schedule of payment of such allotment.”

Mr.Anil Kumar Sharma, Additional Advocate General, Punjab

has relied upon a judgment of this Court in `Amarjit Singh Chahal v. State

of Punjab and others,, Civil Writ Petition No.13088 of 2009, decided on

26.8.2009, and has urged that in the above-said case, this Court has relied

upon a judgment rendered in Central Warehousing Corporation v. State

of Punjab and others, Civil Writ Petition No.4426 of 2008, decided on

27.7.2009, wherein it was concluded that the `Explanation’ relied upon by

Mr.Rawal has no retrospective operation but is prospective in nature.

At this stage, Mr.Rawal has stated that due to various
CWP No.849 of 2009 [4]

explanations issued by the State from time to time, State has failed to ensure

certainty regarding the payment to be made by the allottee of the property

which was purchased from the Government organisations, therefore,

petitioner has been put to great distress and lot of inconvenience and has to

pay 8 per cent interest. Mr.Rawal further submit that petitioner is suffering

from cancer, a disease which is fatal in nature. Mr.Rawal has urged that

taking this as humantarian concern, this Court should allow the petitioner to

make the payment by way of installments.

Mr.Anil Kumar Sharma has stated that State being a welfare

State is sympathetic towards human misery and, therefore, he will not

seriously oppose this prayer of Mr.Rawal, provided an undertaking is filed

by the petitioner that he shall not pursue this litigation further and make the

payment without any default. Mr.Rawal has expressed his agreement.

Having heard counsel for the parties, I am of the view that

present writ petition can be disposed of with a direction that the petitioner

will file an undertaking before the Collector/Additional Deputy

commissioner, Ludhiana stating that he will make good the deficiency in

stamp duty in four annual installments along with interest without any

default. The undertaking shall also state that petitioner will not put the State

to further litigation.

In view of the observations made above, the present writ

petition is disposed of.

( KANWALJIT SINGH AHLUWALIA )
October 12, 2009. JUDGE

RC