accordance with the price of the property at that time. The District Collector, Mohali issued a notice under Section 47-A of the Indian Stamp Act, 1899 (in short “the Act”) regarding the sale deed dated 30.9.2005 and it was stated that showing lesser price of the booth, the registration had been effected through Sub-Registrar, SAS Nagar. The Collector vide order dated 12.12.2006 had directed the petitioner to deposit the stamp duty on Rs.7,43,000/-, amounting to Rs.66,870/- and registration fee of Rs.7430/-. Feeling aggrieved, the petitioner filed an appeal before the Divisional Commissioner, Patiala Division who vide order dated 15.4.2010 remanded back the matter to the Collector for fresh decision after following the procedure prescribed in the notification dated 11.11.2009. The Collector vide order dated 29.4.2011 directed the petitioner to deposit the deficient stamp duty of Rs.56,780/- along with interest at the rate of 12% per annum from the date of registration of the instrument till the date of payment of the deficient stamp duty. The petitioner was also directed to pay Rs.6330/- as the balance registration fee by issuing required notice. Against the order dated 29.4.2011, the petitioner filed an appeal before respondent No.3. Respondent No.3 vide order dated 29.9.2011 dismissed the said appeal. Hence, the present writ petition.
