- (1.) Challenge in this writ petition is to the order 23.12.2008, Annexure P.1 passed by the Collector under Section 47-A of the Indian Stamp Act, 1899 (in short, "the Act"), which has been upheld by the Commissioner vide order dated 12.5.2010, Annexure P.2 requiring the petitioner to pay stamp duty on the market value of the property sought to be transferred.
(2.) Brief facts as narrated in the petition may be noticed. The petitioner purchased some land vide sale deed No.229 dated 6.5.2008 situated at Sardulgarh-Ratia road from respondent No.4 - Manish Kumar and the sale deed was got registered in favour of the petitioner. Thereafter, the Sub Registrar, Mansa issued letter dated 6.5.2008 and referred the sale deed to respondent No.3 the Collector on the ground that the stamp duty affixed on the same was less than the actual market price of the land in question without inspection of the spot. Notice was issued to the petitioner. The Collector after considering the matter passed the order dated 23.12.2008, Annexure P.1. The Collector on the basis of comparable instances came to the conclusion that the rate of the similar property in dispute at the time of sale was Rs.1 lac per marla. Further, the petitioner, was asked to furnish evidence to support the consideration shown in the sale deed which the petitioner had failed. It was also noticed that the land which was being transferred was situated on the main road and would, thus, fetch rate of Rs.1 lac per marla. Accordingly, the stamp duty of Rs.1,34,750/- alongwith registration fee Rs.9250/- on the balance sale consideration of Rs.19,25,000/- was imposed upon the petitioner. In appeal, the said order was affirmed by the Commissioner vide order dated 12.5.2010, Annexure P.2.Hence this petition.
(3.) Learned counsel for the petitioner by placing reliance on Annexure P.3, submitted that the State of Punjab had issued a notification on 11.2.2010 whereby the stamp duty had been reduced by two percent chargeable under the Act when such instrument was executed in favour of female buyer in the State of Punjab and on that basis, the petitioner was liable to pay less stamp duty and further the valuation as adopted by the Collector was also challenged.;