Rakesh Kumar Jain, J. - (1.) The petitioner -society purchased agricultural land measuring 22 Kanals, comprised in Khewat No. 4999, Khatauni No. 6149, Khasra No. 213/3/2 (3 -16), 4/2 (5 -16), 5/2/2 (2 -2), 6/2 (6 -6), Khewat No. 5000, Khatauni No. 6150, Khasra No. 213//14 (8 -0), situated in the revenue estate of village Hisar, Tehsil and District Hisar, from Rajinder S/o Pat Ram S/o Joga, R/o village Satrod Khurd, Tehsil and District Hisar, for a total consideration of Rs. 68,75,000/ -, by affixing the stamp of Rs. 3,43,750/ -, vide Vasika No. 445 dated 22.04.2009. The Joint Sub Registrar/Registering Officer, Hisar, after registering the sale deed, certified that it has been registered vide document No. 445 on 22.04.2009 at Bahi No. 1, Jild No. 727, Page No. 168 and a copy of the same has been pasted in Bahi No. 1, Jild No. 5767, Pages No. 11 -12. The original sale deed was returned to the petitioner by the Joint Sub Registrar, Hisar on 22.04.2009 itself.
(2.) After a period of 9 months, the Registering Officer sent a reference to the SDO(C) -cum -Collector, Hisar under Sec. 47 -A(2) of the Indian Stamp Act, 1899, as applicable to Haryana (hereinafter referred to as the "Act"), to determine the value of the land covered by the aforesaid sale deed. It was mentioned in that reference that the Circle Stamp Auditor has made an objection about the undervalued registration of the sale deed as according to him, the value of the land was Rs. 1,99,65,000/ - and the stamp duty affixed is deficient to the tune of Rs. 6,54,500/ -. The SDO(C) -cum -Collector, Hisar sent a notice to the petitioner on 21.01.2011 containing the allegations that the true value of the land has not been set forth in the sale deed. The petitioner gave reply to the said notice and the Collector, without holding any inquiry or asking for any evidence, presumed that since the land has been purchased by the society and shall be carved out into plots, therefore, it should have been treated as, for residential purpose and not for agricultural purposes. It was, thus, observed that the value of the land sold should have been assessed @ Rs. 1500/ - per sq. yards, meant for the residential land and on the basis thereof, the sale deed should have been registered for an amount of Rs. 1,99,65,000/ -, on which the petitioner had to pay the deficient stamp duty of Rs. 6,54,500/ -.
(3.) Aggrieved against the order of the Collector dated 28.11.2013, the petitioner preferred statutory appeal before the Divisional Commissioner who had also presumed that the land purchased by the petitioner, being a society, shall be used for residential purposes, therefore, the collector rate for the sale of the land meant for the residential purposes should have been applied. Thus, the appeal was dismissed on merits and also on the ground that it was barred by limitation as it has been observed that according to the Haryana Stamp (Prevention of Undervaluation of Instruments) Rules, 1978 (hereinafter referred to as the "Rules"), a period of 30 days is provided, whereas the appeal has been filed after 60 days, without even filing an application for condonation of delay.;