Allowed

Tara Devi and Anr. v. Commissioner Hissar Div. Hissar and Ors.

Punjab & Haryana HC2 Mar 2012CWP/9766/2009

Case brief

AI extract

What is this about?

In this writ petition, the Court quashed orders demanding affixation of Rs. 3,51,850 in deficient stamp duty. The High Court held that the authority failed to adduce any material to substantiate the assessed market rate of Rs. 7,500 per square yard, rendering the demand erroneous.

What did the court decide?

The orders dated 18.2.2005 and 17.2.2009 requiring affixation of stamp duty are set aside.

Tara Devi and Anr. Vs Commissi… — Constitutional and Fundamental Rights | Punjab & Haryana HC (2012)

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CWP No. 9766 of 2009

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP No. 9766 of 2009

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Date of Decision: 2.3.2012

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Smt. Tara Devi and another

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....Petitioners.

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Versus

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The Commissioner, Hisar Division, Hisar and others

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...Respondents.

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CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.

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PRESENT: Mr. R.D. Bawa, Advocate for the petitioner.

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Mr. Rajiv Parshad, DAG, Haryana.

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AJAY KUMAR MITTAL, J.

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The petitioners have filed the present writ petition impugning the order dated 18.2.2005 (Annexure P-8) passed by respondent No.4 which was affirmed in appeal on 17.2.2009 (Annexure P-10) passed by respondent No.1 requiring them to affix stamp duty which was determined to be deficient to the tune of Rs.3,51,850/-.

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Briefly stated, the facts necessary for adjudication of the present petition are that the petitioners purchased a residential plot measuring 350 square yards for a sale consideration of Rs.3,55,000/vide sale deed dated 27.8.2001. The collector rate of the said area was Rs.1000/- per square yard. The auditor in his pre-audit has raised an objection that the Collector rate should be Rs.7500/- and as such

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CWP No. 9766 of 2009 -2-

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calculated the price at Rs.26,25,000/- and found deficient in stamp duty amounting to Rs.3,51,850/-. The petitioners sold the said plot to Mohinder Kumar vide registered sale deed dated 4.12.2002 for a sale consideration of Rs.4,15,000/-. The collector rate at that time for the said plot was Rs.900/- per square yard. The Collector issued a notice dated 24.11.2004 to the petitioners under Section 47-A of the Stamp Act (in short “the Act”) alleging deficiency of stamp duty of Rs.3,51,850/-. The Collector vide order dated 18.2.2005 held that the collector rate at that time was Rs.7500/- per square yards. Against the said order, the petitioners filed an appeal before the Commissioner, Hisar Division, Hisar. The Commissioner vide order dated 17.2.2009 dismissed the appeal. Hence, the present writ petition.

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I have heard the learned counsel for the parties.

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Learned counsel for the petitioners submitted that the petitioners had purchased a residential plot measuring 350 square yards situated on Locu Road also known as Dabwali Road in Shivaji Colony, Sirsa at the rate of Rs.1000/- per square yard approximately vide sale deed dated 27.8.2001 for a total sale consideration of Rs.3,55,000/-. The Sub Registrar on 10.10.2011 on an audit objection taking the rate at Rs.7500/- per square yard determined the value at Rs.26,25,000/- and determined the deficient stamp duty of Rs.3,51,850/-. Learned counsel further submitted that the Collector rate at the time of sale was Rs.900/- per square yards in the area where the property is situated and under the circumstances the rate as depicted in the sale deed could not be said to be under statement in terms of Section 47A of the Indian Stamp Act. Reference was made to Annexure

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CWP No. 9766 of 2009

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P-4 in support of the plea of the petitioners.

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On the other hand, learned State counsel was unable to controvert the aforesaid submission but submitted that the auditors had assessed the market value of the plot at the rate of Rs.7500/- per square yard and there was no illegality in the same.

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After giving thoughtful consideration to the respective submissions of learned counsel for the parties, I find that the Collector and the Commissioner were in error in accepting the rate of Rs.7500/per square yard without there being any material to substantiate the same. On a query being put to the learned State counsel to show any material on the basis of which the Collector came to the conclusion that the market value of the plot was Rs.7500/- per square yard, he failed to point out any material. In the absence of any material, there was no under statement in the instrument of sale deed in respect of the plot measuring 350 square yards.

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Accordingly, the writ petition is allowed and the orders dated 18.2.2005 (Annexure P-8) passed by respondent No.4 and dated 17.2.2009 (Annexure P-10) passed by respondent No.1 requiring them to affix stamp duty are set aside.

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(AJAY KUMAR MITTAL) JUDGE

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March 2, 2012 gbs

Tara Devi and Anr. v. Commissioner Hissar Div. Hissar and Ors.

Case brief

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Tara Devi and Anr. v. Commissioner Hissar Div. Hissar and Ors.

Case brief

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