Rakesh Kumar Jain, J. - (1.) This petition is directed against the order dated 31.1.2013 passed by the Additional Deputy Commissioner-cum-Collector, Jalandhar and order dated 13.3.2013 passed by the Commissioner, Jalandhar Division, Jalandhar directing the petitioner to pay the stamp duty of Rs. 20,54,400/- along with interest of Rs. 1,84,896, total Rs. 22,39,296/-.
(2.) In brief, the petitioner purchased a house constructed on residential plot measuring 56 marlas 38 sq. feet on 7.5.2012, situated at Basti Danishmanda, Jalandhar for a sale consideration of Rs. 48,00,000/-. The petitioner paid the stamp duty as per collector rate as applicable to the residential area. However, it received a notice dated 15.5.2012 under Section 47A(3) of the Indian Stamp Act, 1899 [for short 'the Act']. The petitioner filed reply to the notice but the Additional Deputy Commissioner-cum-Collector, vide his order dated 31.1.2013, held the petitioner liable to pay stamp duty of Rs. 5,40,000/- per marla, determined for the commercial property, at collector rate, on the basis of the spot inspection report sent by SDM, Jalandhar vide his letter No.28/MC dated 4.1.2013 in which it has been mentioned that a factory is running at the spot and thus the petitioner was asked to pay the stamp duty of Rs. 20,54,400/- along with Rs. 1,84,896/- as interest calculated @ 12% from the date of verification of the sale deed, total Rs. 22,39,296/-. Aggrieved against the said order, the petitioner filed the statutory appeal before the Commissioner, Jalandhar Division, Jalandhar. However, the said appeal was also dismissed on the same analogy by the Commissioner.
(3.) Learned counsel for the petitioner has submitted that the purchased property, as mentioned in the sale deed, was a house, built on area of 56 marlas 38 sq. ft., along with electric and water fittings including all rights i.e. passage etc. and the stamp duty was affixed as per collector rate, fixed for the residential property and thus there was no deficiency of the stamp duty, causing loss to the exchequer, rather the respondents have committed an error in asking the petitioner to pay the deficient stamp duty, on the ground that at the time of spot verification by the SDM Jalandhar-2, factory has been found running on the spot, without obtaining Change of Land Use [for short 'CLU'] and the area in which the land in question is situated, Rs. 5,40,000/- per marla is the collector rate for commercial property.;