AMANDEEP SINGH Vs. STATE OF PUNJAB AND OTHERS

JUDGEMENT

(1.) This order will dispose of bunch of four writ petition bearing No. 824 of 2018, Amandeep Singh Versus State of Punjab and others CWP No. 825 of 2018, Beant Kaur and others Versus The State of Punjab and others, CWP No. 826 of 2018, Pee Jay Promoters Private Limited Versus The State of Punjab and others, and CWP No. 18312 of 2018, Sukhminder Singh and others Versus The State of Punjab and others. It is submitted by the counsel for the parties that the issues involved in these petitions are common and therefore for the sake of convenience facts are being taken from CWP No.824 of 2018.

(2.) The petitioner has prayed for issuance of writ in the nature of certiorari quashing the impugned notice dated 01.08.2016 (Annexure P- 2) issued by respondent No.2 whereby the recovery of Rs.2,69,340/- is being sought to be effected from the petitioner under Section 47-A of the Indian Stamp Act, 1899 (for short 'the Act').

(3.) Facts, in brief, are that grand-father of the petitioner had transferred agricultural land measuring 81 kanals 1/6 marlas in the name of the petitioner vide Vasika No.7019 for an amount of Rs.1,75,00,000/-. The Transfer Deed was registered in the office of respondent No.3 on 07.03.2012 (Annexure P-1) and a stamp duty of Rs.5,25,000/- was paid thereon. After more than four years, respondent No.2 sent the impugned notice to the petitioner seeking to recover deficient stamp duty under Section 47-A of the Act.