Ritu Bahri, J. - (1.) CHALLENGE in this petition is to the order dated 30.11.2007 (Annexures P -1) passed by the Additional Deputy Commissioner -cum -Collector, Muktsar and order 26.02.2009 (Annexure P -3) passed by the Commissioner, Ferozepur, Division, Ferozepur, whereby recovery of Rs. 2,61,000/ - along with interest of Rs. 79,226/ - (total Rs. 3,40,226/ -) has been ordered to be effected from the petitioner on account of deficiency in stamp duty.
(2.) WASIKA No. 734 dated 19.05.2005 (Annexure P -4) qua land measuring 16 Kanals, situated at village Daane Wala, Tehsil Malout, District Muktsar, was registered by the Sub Registrar, Malout, wherein the petitioner had affixed the stamp duty worth Rs. 1,89,000/ -. As per the report of the audit party (Annexure P -5), sale deed No. 734 dated 19.05.2005 comprising of land measuring 16 Kanals and building etc. (Rice Sheller) was registered for a consideration of Rs. 21.00 lacs (i.e. land Rs. 10 lacs and building Rs. 11 lacs) after charging stamp duty of Rs. 1,26,000/ -. The stamp duty had been calculated by taking the land to be agricultural 'Nehri Land', whereas the said land was gair mumkin, for which, the Collector has prescribed rate of Rs. 10,000/ - per marla. Therefore, the value of the land for the purpose of stamp duty worked out to Rs. 32 lacs instead of Rs. 10 lacs. There was deficiency of stamp duty of Rs. 2.61 lacs. After getting the report of the audit party (Annexure P -5), the Sub Registrar vide letter dated 20.02.2007 referred the matter to the Collector, Muktsar under Section 47 -A of the Indian Stamp Act, 1899. The Collector, after giving due notice and going through the record, accepted the report of the audit party and ordered recovery of Rs. 3,40,226/ - along with interest at the rate of 12% from the petitioner. On appeal, the said order was affirmed by the Commissioner, Ferozepur, vide his order dated 26.02.2009 (Annexure P -3).
(3.) LEARNED counsel for the petitioner has argued that the Collector, Muktsar had not given due notice to the petitioner and the order (Annexure P -1) was passed without giving an opportunity of hearing.;