Ranjit Singh Sarkaria, J. - (1.) THIS revision is directed against the order dated 26.9.1988 passed by Additional District Judge, Kurukshetra, while exercising the appellate jurisdiction under Section 47/A(3) of the Indian Stamp Act. The order under appeal before the Additional District Judge, Kurukshetra was passed by Collector, Kurukshetra on 19.1.1988. The petitioner herein was directed to pay a sum of Rs. 5,147/ -to make up the deficiency of stamps regarding sale deed No. 2269 dated 16.11.1982 and to pay Rs. 299/ -as further registration fee.
(2.) AMRIK Singh and Shashi Gupta, petitioners, had purchased 30 kanals of land situated in village Nararh vide registered sale deed for Rs. 15,000/ -. While auditing the accounts, Accountant General, Haryana pointed out that the land measuring 30 kanals, which had been purchased by the petitioners and shown to have been purchased at the price of Rs. 15,000/ -, was much less compared to the average sale price of land in that area in the year 1982 -83. It was pointed out that the average sale price of the value of the land was Rs. 15,000/ -per acre and so the said 30 kanals of land was required to be valued at Rs. 56,250/ -. Accordingly the Sub Registrar was required to initiate proceedings for recovery of the requisite stamp duty under the provisions of Section 47 -A of the India Stamp Act. On a reference being made to Collector, Kurukshetra, the petitioners were directed to appear and contest the case before the Collector. The plea taken by the petitioners was that the value of land was not more than Rs. 3,500/ -per acre and, as such, it was purchased for Rs. 15,000/ -. It was their plea that the prevailing rate of rent of the area during those days was not more than Rs. 8,000/ -per acre. They also gave liberty to the State to acquire the land at the price as such.
(3.) THE Collector having regard to the respective pleas and taking into consideration various sale deeds, that had been executed in the area, came to conclude that the price of the land in the area was Rs. 15,000/ -per acre for barani. Aggrieved against this finding, the petitioners filed an appeal before the Additional District Judge, Kurukshetra, who has found that the price of the land in dispute was Rs. 12,000/ -per acre and accordingly directed the petitioners to deposit the deficient stamp duty by taking the price of land to be Rs. 12,000/ - per acre.;