The petitioner challenging an order directing payment of deficit stamp duty. The High Court held the order unsustainable as the Collector failed to apply judicial mind and set aside the impugned order.
Petition allowed; impugned orders set aside.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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Civil Writ Petition No. 1823 of 2011
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Civil Writ Petition No. 1823 of 2011 Date of Decision: 4.1.2012
Smt. Darshna Rani
.. Petitioner
VS. Commissioner, Gurgoan Division & Ors.
.. Respondents
CORAM: HON'BLE MR. JUSTICE ALOK SINGH
Present:Mr. Bharat Bhushan Sharma, Advocate for the petitioner.
**Mr. Deepak Girotra, AAG Haryana. *****
Alok Singh, J.(Oral)
Present petition is filed challenging order dated 23.12.2009 as order dated 17.8.2010, directing the petitioner to pay Rs.57000/- as deficit stamp duty on the sale deed dated 24.11.2006.
Perusal of the record reveals that Smt. Nirmala Dalal wife of Prem Dalal had purchased ground floor of the same house on 30.4.2007. Her case was also referred to the Collector, Palwal for payment of deficit stamp duty. However, the Collector vide judgment dated 26.6.2008 (Annexure P-6) has found that stamp duty paid by Nirmala Dalal is correct. Record further reveals that sale deed in question is dated 24.11.2006 i.e. prior to the sale deed in favour of Nirmala Dalal. By the sale deed in question the petitioner has purchased first floor of the same house, ground floor of which was purchased by Nirmala Dalal. Learned Collector has found the cost of the ground floor less while the cost of the first floor is
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Civil Writ Petition No. 1823 of 2011
assessed on higher side, which itself shows that the learned Collector as well as appellate Authority have not applied their judicial mind while deciding the case.
In view of the facts, the impugned orders cannot be sustained. The petition is allowed and the impugned orders are set aside.
January 04,2012 Jiten
(Alok Singh) Judge
1 issue framed by the court
Whether the order directing payment of deficit stamp duty can be sustained when the Collector has not applied judicial mind in assessing stamp duty.
Smt. Darshna Rani
Commissioner, Gurgoan Division
Alok Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
