Annexure P.4. On receipt of the said letter, the owners immediately applied for NOC. Due to lengthy procedure in the Estate Office, the NOC could not be issued and in the meantime, the petitioner paid the last payment on 17.4.2006. On 9.4.2007, when the sale deed was presented before the Sub Registrar for registration, it was impounded and reference was made to the Collector on the ground that as per the Collector rate prevailing at the time of execution of sale deed dated 9.4.2007, the rate of the property in question being residential one came to Rs.26 lacs and the amount required to be paid as stamp duty @ 6% of the said price came to Rs.1,56,000/-. Since the petitioner had already paid Rs.96000/- as stamp duty, there was deficiency of Rs.60,000/-. The Collector vide order dated 16.10.2007, Annexure P.1 accepted the reference made by respondent No.3 and rejected the claim of the petitioner on the ground that collector rate as applicable on the date of completion of transaction would apply. Aggrieved by the order, the petitioner filed an appeal before the Commissioner, Revenue - respondent No.1. Vide order dated 25.8.2008, Annexure P.2, the appeal was dismissed by the Commissioner. Hence the present petition.
