- (1.) Petitioner has invoked the writ jurisdiction of this Court assailing order dated 7.9.2011 passed by learned Divisional Commissioner, Patiala, and order dated 24.2.2011 passed by Collector (ADC), S.A.S. Nagar, thereby directing the petitioner to deposit stamp duty of Rs. 1,86,576/- along with an interest at the rate of 12% per annum from the date of registration.
(2.) Brief facts of the present inter alia are that Gurmeet Kaur was the owner of the property. Gurmeet Kaur has three sons, namely Ranjit Singh (petitioner), Inderjit Singh and Sarabjit Singh. Gurmeet Kaur has transferred her rural property in favour of her sons, namely, Ranjit Singh (petitioner), Inderjit Singh and Sarabjit Singh. Thereafter, Sarabjit Singh has transferred the property in favour of the petitioner vide sale deed in question, which was produced before the Registering Authority for registration and was registered without there being any payment of stamp duty placing reliance on notification dated 21.12.2001 (Annexure P-1). However, thereafter demand was raised from the petitioner saying that petitioner is not entitled for benefit of notification dated 21.12.2001. Feeling aggrieved, petitioner is challenging the impugned orders. Notice of motion On being asked, Mr. Jaswinder Singh, learned Deputy Advocate General, Punjab, has accepted notice on behalf of the respondents.
(3.) With the consent of the learned counsel for the parties, present petition is being disposed of finally at the admission stage. I have heard learned counsel for the parties and have perused the record.;