{"id":121178,"date":"2009-11-18T00:00:00","date_gmt":"2009-11-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vardhman-textile-limited-vs-state-of-punjab-and-others-on-18-november-2009"},"modified":"2017-04-23T08:47:23","modified_gmt":"2017-04-23T03:17:23","slug":"vardhman-textile-limited-vs-state-of-punjab-and-others-on-18-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vardhman-textile-limited-vs-state-of-punjab-and-others-on-18-november-2009","title":{"rendered":"Vardhman Textile Limited vs State Of Punjab And Others on 18 November, 2009"},"content":{"rendered":"
Punjab-Haryana High Court<\/div>\n
Vardhman Textile Limited vs State Of Punjab And Others on 18 November, 2009<\/div>\n
Civil Writ Petition No. 17409 of 2009                               1\n\n\n\n\n     In the High Court of Punjab and Haryana, at Chandigarh.\n\n\n                 Civil Writ Petition No. 17409 of 2009\n\n                    Date of Decision: 18.11.2009\n\n\n\nVardhman Textile Limited\n                                                            ...Petitioner\n                                Versus\nState of Punjab and Others\n                                                         ...Respondents\n\n\nCORAM: HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA.\n\n\nPresent: Mr. R.K. Handa, Advocate\n         for the petitioner.\n\n\nKanwaljit Singh Ahluwalia, J. (Oral)\n<\/pre>\n
         Petitioner-company purchased 20 marlas (1 kanal) plot<\/p>\n
bearing No. 394 situated in Scheme No. 10, Town Improvement Trust,<\/p>\n
Urban Estate, Premgarh, from the Improvement Trust, Hoshiarpur. The<\/p>\n
consideration paid by the petitioner-company was Rs.37,500\/-. Taking<\/p>\n
this as a base value, sale deed was registered and petitioner had paid<\/p>\n
stamp duty. Thereafter, a reference was made by the Sub Registrar that<\/p>\n
Audit Team has raised an objection that sale deed was not registered in<\/p>\n
consonance with circle rate and the same was undervalued, as there<\/p>\n
was deficiency in the payment of stamp fee. In the reference made, Sub<\/p>\n
Registrar stated that at the time of registration, Collector has drawn a<\/p>\n
Schedule and fixed the rate and the stamp duty paid was not according<\/p>\n
to the prevailing Collector rate. Petitioner has made a grievance before
\n Civil Writ Petition No. 17409 of 2009                                  2<\/span><\/p>\n
the Collector and the Appellate Authority that he had affixed the stamp<\/p>\n
duty and reflected the consideration as per the allotment price and,<\/p>\n
therefore, the Collector rate cannot be    taken into consideration.       A<\/p>\n
Division Bench of this Court, to which I was party, in Sukhjit Singh<\/p>\n
Cheema v. Punjab Urban Planning and Development Authority,<\/p>\n
Chandigarh and Others<\/a> 2009(1) Recent Civil Reports 337 held as<\/p>\n
under:-\n<\/p>\n
                             “Though the sale consideration mentioned<\/p>\n
                   in the letter of allotment or such like document<\/p>\n
                   cannot be disputed but what would be proper stamp<\/p>\n
                   duty is required to be determined in terms of Section<\/p>\n
                   47-A of the Act which contemplates that it is the<\/p>\n
                   market value of the property on the date of<\/p>\n
                   registration of the instrument. Therefore, irrespective<\/p>\n
                   of sale consideration in the letter of allotment, stamp<\/p>\n
                   duty would be payable on the market value of the<\/p>\n
                   property determined in terms of Rule 3-A of 1983<\/p>\n
                   Rules prevalent at the time of registration of<\/p>\n
                   instrument”.<\/p>\n
          Mr. Handa appearing for the petitioner has further stated that<\/p>\n
the reference was to be made by the Sub Registrar         at the time of<\/p>\n
registration and later reference is not to be made on the basis of audit<\/p>\n
objection. This matter was also dealt with by a Division Bench of this<\/p>\n
Court in Sukhjit Singh Cheema’s case (supra) and held as under:-<\/p>\n
                             “As per amended section 47-A(1) of the<\/p>\n
                   Act, the Registering Officer can make reference to
\n Civil Writ Petition No. 17409 of 2009                                3<\/span><\/p>\n
                   the Collector for determination of the market value if<\/p>\n
                   market value is less than the minimum value as<\/p>\n
                   determined in accordance with the Rules made<\/p>\n
                   under the Act. In exercise of such powers, the State<\/p>\n
                   Government have introduced Rule 3-A in 1983<\/p>\n
                   Rules under which the Collector has to determine<\/p>\n
                   the collector rate in consultation with the Committee<\/p>\n
                   of experts in respect of the market value of the land\/<\/p>\n
                   properties, located in his district, locality wise and<\/p>\n
                   category wise.\n<\/p><\/blockquote>\n
                              We have heard counsel for the parties at<\/p>\n
                   length. The judgments referred to by the learned<\/p>\n
                   counsel for the petitioners are the cases which arise<\/p>\n
                   before the insertion of Section 47-A(1) of the Act and<\/p>\n
                   Rule 3-A of 1983 Rules. In Chamkaur Singh’s case<\/p>\n
                   (supra), this Court has held that the guidelines could<\/p>\n
                   neither be issued under section 47-A of the Act nor<\/p>\n
                   these are in consonance with the same, rather these<\/p>\n
                   just run counter to the language and intendment of<\/p>\n
                   the said provisions. It was held to the following<\/p>\n
                   effect:-\n<\/p><\/blockquote>\n
                              “…..We are, therefore, clearly of the<\/p>\n
                              opinion that these so called guidelines<\/p>\n
                              could neither be issued under section 47-<\/p>\n
                              A of the Stamp Act nor are these in<\/p>\n
                              consonance with the same, rather these
\n Civil Writ Petition No. 17409 of 2009                                  4<\/span><\/p>\n
                             just run counter to the language and<\/p>\n
                             intendment of the said provisions. We are<\/p>\n
                             further of the opinion that no guidelines<\/p>\n
                             can possibly be issued or laid down for<\/p>\n
                             controlling the quasi-judicial decision of a<\/p>\n
                             particular functionary or authority under a<\/p>\n
                             particular statute”.\n<\/p><\/blockquote>\n
         Lastly, Mr. Handa has submitted that on 28.5.2009, the<\/p>\n
Government of Punjab had issued a notification wherein it was stated<\/p>\n
that those properties which have been allotted by the Government<\/p>\n
Organizations, stamp duty is payable on the price at which allotment<\/p>\n
was made or the property was sold. This matter was considered by<\/p>\n
learned Single Judge of this Court in M\/s Ralla Ram Ram Lal v. State<\/p>\n
of Punjab and Others (Civil Writ Petition No.<\/a> 6344 of 2007 (O&M)<\/p>\n
decided on 18.9.2009 and held as under:-<\/p>\n<\/blockquote>\n
                   “Contention of counsel for the petitioner, that<\/p>\n
                   amendment in the Rules is retrospective, is not<\/p>\n
                   coming out from the records. A reading of the<\/p>\n
                   explanation\/ amendment clearly indicates that it was<\/p>\n
                   added for a specific period. In the notification dated<\/p>\n
                   28.5.2009, it is specifically stated that the earlier<\/p>\n
                   explanation   shall    be   deemed    to   have    been<\/p>\n
                   substituted   w.e.f.    2.3.2009     and   under    the<\/p>\n
                   explanation added by the notification, the relief was<\/p>\n
                   granted only upto 2.9.2009. Intention of the rule<\/p>\n
                   framing authorities is very clear that the rule was
\n Civil Writ Petition No. 17409 of 2009                                      5<\/span><\/p>\n
                       extended only for a limited period. In view of facts of<\/p>\n
                       this case, ratio of the judgment in the case of Zile<\/p>\n
                       Singh (supra), will not be of any help to the<\/p>\n
                       petitioner. No case is made out for interference.<\/p>\n<\/blockquote>\n
                                 Dismissed”.<\/p><\/blockquote>\n<\/blockquote>\n
\n<\/blockquote>\n
          All the pleas raised by Mr. Handa stand determined in<\/p>\n
Sukhjit Singh Cheema’s case (supra) and M\/s Ralla Ram Ram Lal’s<\/p>\n
case (supra).\n<\/p><\/blockquote>\n
          At this stage, counsel for the petitioner has relied upon V.N.<\/p>\n<\/blockquote>\n
Devadoss v. Chief Revenue Control Officer-cum-Ins. And Others<\/p>\n
2009(3) Recent Civil Reports 496 to contend that where a property<\/p>\n
was sold in an auction by the Board for Industrial and Financial<\/p>\n
Reconstruction, the stand of the State that the Collector rates shall<\/p>\n
prevail and the actual price was not accepted. That case pertain to State<\/p>\n
of Tamil Nadu. State of Punjab has carried an amendment to Section<\/p>\n
47A. The wording of Section produced in the judgment rendered in V.N.<\/p>\n
Devadoss’s case (supra) and prevailing Section in the State of Punjab<\/p>\n
are entirely different. The amendment was made in the provision and it<\/p>\n
was held therein that       Collector rate is to prevail irrespective of the<\/p>\n
market value. This amendment was considered in Sukhjit Singh<\/p>\n
Cheema’s case (supra) and M\/s Ralla Ram Ram Lal’s case (supra).<\/p>\n
Therefore, on the facts of the case judgment rendered in V.N.<\/p>\n
Devadoss’s case (supra) is not attracted and petitioner cannot draw<\/p>\n
any support from it.\n<\/p>\n
 Civil Writ Petition No. 17409 of 2009                             6<\/span><\/p>\n
         Hence, there is no merit in the present writ petition and the<\/p>\n
same is dismissed.\n<\/p>\n<\/p>\n
                                         (Kanwaljit Singh Ahluwalia)
\n                                                              Judge
\nNovember 18, 2009
\n“DK”<\/p>\n","protected":false},"excerpt":{"rendered":"
Punjab-Haryana High Court Vardhman Textile Limited vs State Of Punjab And Others on 18 November, 2009 Civil Writ Petition No. 17409 of 2009 1 In the High Court of Punjab and Haryana, at Chandigarh. Civil Writ Petition No. 17409 of 2009 Date of Decision: 18.11.2009 Vardhman Textile Limited …Petitioner Versus State of Punjab and Others […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-121178","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"\nVardhman Textile Limited vs State Of Punjab And Others on 18 November, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/vardhman-textile-limited-vs-state-of-punjab-and-others-on-18-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vardhman Textile Limited vs State Of Punjab And Others on 18 November, 2009 - 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