RAKESH KUMAR JAIN,J. - (1.) This petition is filed to assail the validity of orders dated 5.2.2014 passed by respondent No.2 and dated 27.2.2013 passed by respondent No.3, whereby the petitioners have been directed to deposit a sum of Rs.83,600/ - i.e. Rs.77,840/ - as deficiency of the stamp duty and Rs.5,760/ - as registration fee.
(2.) In short, the petitioners purchased a land vide Vasika No.20579 dated 29.6.2009 measuring 16.92 marlas from Surjit Singh son of Jaggar Singh, resident of Bhikhi. He received a notice dated 21.9.2012 served by the Collector (ADC), Mansa for not paying the requisite stamp duty on the aforesaid sale deed. The petitioner contested the notice but ultimately, respondent No.3 passed the impugned order, which was upheld in appeal by the Divisional Commissioner/respondent No.2.
(3.) Learned counsel for the petitioner has submitted that the sale deed was executed on 29.6.2009, whereas notice was issued by the Collector (ADC), Mansa on 21.9.2012, after the expiry of 3 years and 3 months. It is submitted that if the action has been taken by the respondents under Section 47A(3) of the Indian Stamp Act, 1899 [for short 'the Act'], as applicable to the State of Punjab, the limitation to initiate proceedings is three years from the date of registration of the sale deed.;