- (1.) The petitioner having been required to affix stamp duty on the document though termed as release deed has approached this Court through the present writ petition under Articles 226/ 227 of the Constitution of India impugning the order and notice dated 29.9.2011, Annexures P. 1 and P.2 passed by the Collector, respondent No. 3 and affirmed by the Commissioner, respondent No. 2 vide order dated 13.12.2011, Annexure P.3. Brief facts as narrated in the petition may be noticed. Shri Dilbag Singh Dahiya, father of the petitioner executed a release deed No. 5144 dated 29.6.2011 in respect of half portion of House No. 25, Sector 15A, Hisar in favour of the petitioner without any consideration. The said deed was registered on 29.6.2011 in the office of Sub Registrar, Hisar - respondent No. 4. The Sub Registrar, Hisar did not consider the said release deed as such and after registering it as a sale deed reported deficiency in the stamp duty to the tune of Rs. 1,22,905/- and registration fee of Rs. 9950/- Consequently, respondent No. 4 referred the case to the Collector - respondent No. 3 on 30.6.2011. respondent No. 3 passed the impugned order dated 29.9.2011 under Section 47A of the Indian Stamp Act, 1899 (in short, "the Act") and also issued the impugned notice, Annexures P. 1 and P.2 respectively. Aggrieved by the order, the petitioner filed an appeal before the Commissioner who vide order dated 13.12.2011, Annexure P.3 dismissed the same. Hence the present petition by the petitioner.
(2.) Learned counsel for the petitioner relying upon judgment of the Apex Court in Kuppuswami Chettiar v. S.P.A. Arumugam Chettiar and another, 1967 AIR(SC) 1395 and judgment of this Court in Harjot Singh and others v. Gurjit Singh and others, RSA No. 3020 of 2010, decided on 73.2011 submitted that the document in question was relinquishment deed and as per provisions of the Act, it was fixed stamp duty which was leviable. The authorities were in error in ordering ad-valorem stamp duty by treating the same to be gift deed.
(3.) After giving careful consideration to the submissions made by learned counsel for the petitioner, I do not find any merit therein.;