SATPAL Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The instant petition has been filed seeking to challenge the order dtd. 28/10/2016 (Annexure P-3) passed by the Additional Deputy Commissioner-cum- Collector, Mansa (hereinafter referred to as the Collector) whereby the petitioners have been directed to pay an additional amount of Rs.4,35,000.00 along with interest @12% from the date of registration of the sale deed till the deposit of the amount towards deficient stamp duty and registration fee pertaining to sale deed registered on 17/5/2013, besides order dtd. 17/7/2019 (Annexure P-5) passed by the Commissioner, Faridkot Division, Faridkot, affirming the order of the Collector, in appeal.

(2.) In brief, the facts are that the petitioners purchased land measuring 1 kanal 10 marlas for a total sale consideration of Rs.6,00,000.00 vide registered sale deed No.415 dtd. 17/5/2013. A sum of Rs.60,000.00 was paid towards stamp duty, registration fee etc. The sale deed was registered by the Sub-Registrar, Sardoolgarh and at that time, the sale deed was not impounded on account of inadequate stamp duty. The sale deed was returned to the petitioners after registration. The office of the Deputy Controller (Finance and Accounts), Internal Audit Institute (Revenue), Bathinda sent an audit memo to Tehsildar-cum-Sub Registrar, Sardoolgarh pointing out that there was a loss of Rs.4,35,000.00 towards deficiency of stamp duty and registration fee on the sale deed in question. On the basis of the audit report, the Sub Registrar-cum-Tehsildar made a reference vide letter No.25/R.K dtd. 3/5/2016 to the Collector intimating him that an amount of Rs.4,35,000.00 is to be recovered as deficient stamp duty. Thereafter, the Additional Deputy Commissioner, while exercising the power of Collector under Sec. 47-A of the Indian Stamp Act, issued a notice dtd. 23/5/2016 to the petitioners regarding the deficient stamp duty detected during audit.

(3.) In the proceedings under Sec. 47-A of the Indian Stamp Act, a reply was filed, taking a plea that the stamp duty had correctly been affixed, however, the Collector by impugned order dtd. 28/10/2016 agreed with the objection raised by the audit party and directed that deficiency of stamp/registration fee be recovered from the vendee along with interest @12% per annum. The appeal filed against the said order was also dismissed, which has led to the filing of the instant writ petition.