RAKESH KUMAR JAIN,J. - (1.) The petitioner purchased a residential plot measuring 110 sq. feet vide Vasika No.758 dated 14.5.2012 for a consideration of L 5 lac, affixing the stamp of the value of L 35,000/-. After registration of the sale deed, it was handed over to the petitioner without any objection by the Sub-Registrar. However, the Sub-Registrar, Jind vide his memo No.198/RC dated 5.4.2013, sent a reference to the Collector-Cum-District Revenue Officer, Jind that the auditor has found a deficiency of L 95,900/- towards Stamp Duty and L 9,000/- towards registration charges in the sale deed No.758 dated 14.5.2012 because the collector rate in the area in which the land has been sold is L 17,000/- per sq. yards, which has been assessed @ L 4500/- per sq. yards and thus the amount of registration comes to L 18,70,000/-. The prayer was made by the Sub Registrar that the amount be taken under Section 47A(3) of the Indian Stamp Act, 1899 (as applicable to the State of Haryana) [for short 'the Act'].
(2.) Respondent No. 2 served a notice upon the petitioner and decided that the petitioner had to pay L 1,96,000/- and L 14,000/- towards Registration Fee, which comes to L 2,10,000/- and also a sum of L 5,000/- towards penalty. The petitioner was served with a notice for recovery of deficiency of Stamp Duty of L 1,04,900/-. The petitioner, being aggrieved against the order of the Collector, preferred a statutory appeal before the Commissioner, Hisar, which was dismissed on 2.7.2014.
(3.) The respondents have filed a short reply along with reference memo dated 5.4.2013 issued by the Sub Registrar, Jind to the District Revenue Office-cum-Collector, Jind, for initiating action against the petitioner in terms of Section 47A(3) of the Act.;