Civil Writ Petition No. 15880 of 2009 1
In the High Court of Punjab and Haryana, at Chandigarh.
Civil Writ Petition No. 15880 of 2009
Date of Decision: 15.10.2009
Preet Kamal Chawla
...Petitioner
Versus
State of Punjab and Another
...Respondents
CORAM: HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA.
Present: Mr. Jagmohan Bansal, Advocate
for the petitioner.
Kanwaljit Singh Ahluwalia, J. (Oral)
Preet Kamal Chawla has filed present writ petition seeking
quashing of order dated 31.3.2009 (Annexure P6) passed by the
Divisional Commissioner, Patiala Division, Patiala, whereby appeal
preferred by the petitioner was dismissed.
Petitioner was allotted 250 square yards plot bearing BMM
Plot No. 36 for carrying on trade of Marble Bulk Material at Sector 65,
Phase-II, Urban Estate, S.A.S. Nagar, Mohali. The sale/conveyance
deed was executed determining Rs.15,00,000/- as the value of the
property. This property was allotted to the petitioner at price of
Rs.12,65,000/-. After two years, a notice was issued to the petitioner
calling upon to make deficiency in the stamp duty good as the Collector
was of the view that the sale consideration on the sale deed should have
been in accordance with the Schedule wherein Collector has specified
Civil Writ Petition No. 15880 of 2009 2
the rates. After hearing the petitioner, it was ordered by the Collector
that petitioner is required to pay balance stamp duty worth Rs.5,40,000/-
along with 12% interest. Aggrieved against this, an appeal was filed. The
Appellate Authority relied upon a judgment of this Court rendered in
Sukhjit Singh Cheema and Others v. Punjab Urban Planning and
Development Authority, Chandigarh and Others 2009(1) Recent
Civil Reports 337 equivalent to which placed before me is 2008(4)
Punjab Law Reporter 484. According to this judgment, it was held that
due to amendment of Rule 3-A of Punjab Stamp (Dealing of
Undervalued Instruments) Rules, 1983 (hereinafter referred to as “1983
Rules”) the sale deed is to be registered at the prevailing Collector rate.
Para 14 of the judgment read as under:-
XXX XXX XXX XXX XXX XX
“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”.
XXX XXX XXX XXX XXX XX
Civil Writ Petition No. 15880 of 2009 3
Mr. Bansal has also read para 3 of the order passed by the
Appellate Authority.
After going through the judgment rendered in Sukhjit Singh
Cheema’s case (supra) I am of the view that no infirmity has been
committed in the order as the same is in consonance with the law
propounded by this Court to which I was also party.
Hence, the present writ petition is dismissed.
(Kanwaljit Singh Ahluwalia)
Judge
October 15, 2009
“DK”