M.M.KUMAR,J - (1.) THE instant petition is directed against order dated 22.8.2006, passed by the Collector-cum-Deputy Commissioner, Moga-respondent No. 3 (P-1) and order dated 23.1.2007, passed by the Commissioner, Ferozepur Division, Ferozepur-respondent No. 2 (P-2). In both the orders it has been held that the petitioner-vendee had resorted to evasion of stamp duty along with the registration fee by showing far less sale price in the sale deed, dated 10.12.2002 which was executed only for Rs. 3,91,500/-. The basis for re-opening of the case is the complaint made by the vendor Shri Lachman Singh, who had stated that he has, in fact, received Rs. 23,70,000/- for the land in question.
(2.) BRIEF facts of the case are that on 11.10.2004, the Inspector Registration-cum-Sub Divisional Magistrate-respondent No. 4, made a report that sale deed No. 1976, dated 10.12.2002, in respect of land measuring 19 Kanals 7-1/2 marlas, was executed for Rs. 3,91,500/- by Shri Lachman Singh in favour of the petitioner. Subsequently, said Lachman Singh made a complaint that sale agreement in respect of the land in question was executed for a sum of Rs. 23,70,000/-, which was kept by the vendee-petitioner, and he had received the full amount. The vendor-complainant also alleged to have furnished proof regarding use of sale consideration amount. Respondent No. 4 recommended for initiation of proceedings under Section 47-A of the Indian Stamps Act, 1899. In response to the notice issued by respondent No. 3, the vendee-petitioner appeared and refuted the allegations. On 2.8.2006, the statement of the vendor-complainant Shri Lachman Singh was recorded wherein he denied the factum of having made any complaint and that the sale deed was not made for Rs. 23,70,000/- rather it was for Rs. 3,91,500/-. However, on the basis of the earlier statement dated 7.7.2004, made by the vendor-complainant before the Sub Divisional Magistrate, Nihal Singh Wala, respondent No. 3 came to the conclusion that the vendor complainant has changed his version because of pressure exerted upon him by the vendee-petitioner. Accordingly, it has been ordered to pay the deficient amount of Rs. 1,38,590/- towards less stamps and less registration fees and further ordered to recover 12% interest on the less amount deposited w.e.f. 10.12.2002 till the recovery is made (P-1). Feeling aggrieved, the petitioner preferred an appeal under Section 47-A of the Act before the Commissioner, Ferozepur Division, Ferozepur-respondent No. 2, which has been dismissed vide order dated 23.1.2007 (P-2). The whole basis for passing the orders by the District Collector-cum-Addl. Deputy Commissioner, Moga is the statement made by the vendor-complainant before the Naib Tehsildar on 7.7.2004 which infact has been heavily relied upon by the Sub Divisional Magistrate in his report dated 1.10.2004. However, the vendor-complainant before the District Collector-cum-Addl. Deputy Commissioner made a statement on 2.8.2006 explaining that he never made such a statement before the Naib Tehsildar, Nihal Singh Wala although it was signed by him. He further submitted to explain that somebody by mischief got the statement recorded and that he know only how to sign but could not read. He specifically controverted the allegation that the sale price of the land in question was Rs. 23,70,000/- as alleged rather than the price shown in the sale deed namely Rs. 3,91,500/-. It is further interesting to note that the vendor-complainant had stated that his signatures were obtained for the purposes of entering mutation for the land which he had purchased at Dhurkot Ran Sinh on the blank paper. The Naib Tehsildar Nihal Singh Wala is alleged to have recorded a statement. However, the District Collector-cum-Addl. Deputy Commissioner adopted the approach by placing reliance on the statement made by the vendor-complainant on 7.7.2004 by observing as under : "I have seen all the documents came on record and the report of Sub Divisional Magistrate Nihal Singh Wala and the reply of the respondent dated 30.3.2005 and the affidavits of the witnesses. Shri Lachman Singh son of Shri Sohan Singh resident of Dhurkot Ransih sold the disputed land to M/s SB Foods Agro and he himself got his statement recorded on 7.7.2004 before Naib Tehsildar Nihal Singh Wala that he and his brother had used the amount. He himself admitted that he sold 19 kanal 7-1/2 marla for a consideration of Rs. 23,70,000/- and sale agreement was also reduced into writing, which was written by Kehar Singh, deed writer. This sale agreement is with the purchaser."
(3.) THE basic reason for discarding the statement of vendor-complainant has been recorded in the last para of the order. It has been observed by the District collector-cum-Addl. Deputy Commissioner that the vendor-complainant had made a complaint that the sale deed was not executed on the basis of the agreement to sell and later on he resiled from his earlier statement because of the pressure of the vendee-petitioner. The afore-mentioned factual position is evident from the concluding para of the order which reads thus : "From the facts mentioned above, it is proved that Lachman Singh seller first made a complaint that this registry was not executed based on the agreement. However, later on because of pressure put by the purchaser, he resiled from his earlier statement as in his earlier statement he has stated that after selling the land, they had purchased 30 kanals of land in village Dhurkot Ransih and had spent the money on domestic purposes. From all these facts, it is proved that the sale deed has been executed on less rate and not as agreed between the parties and later on he resiled from his earlier statement. As such I exercising the powers under the Indian Stamp Act 1899 and the Rules framed thereunder, I fix the deficient amount of Rs. 1,38,590/- towards less stamps and less registration fees and also, order to recover 12% interest on the less amount deposited w.e.f. 10.12.2002 till the recovery is made. As such the respondents be issued a notice under Section 5(1) under form No. 2 to deposit the amount of less stamps and registration fee from the registration of document under section 47-A, sub section 3 till the amount of stamps and registration fees with 12% interest in the government treasury and submit the copy of challan/receipt within thirty days, otherwise the same will be recovered by declaring it revenue deficiency. The file after its compliance be consigned to the record room." (Emphasis added);