IMPORTANT POINT
The judgment established that the allegations did not constitute a cognizable offence under the Indian Stamp Act and the Indian Penal Code, citing specific legal provisions to support its decision.

JUDGMENT :

Rakesh Kainthla, J.

A complaint was made to the police that Ajay Parashar, Tehsildar, Sadar, Mandi, H.P. had purchased benami property in Mandi and Nerchowk area through property dealers and agents. One plot bearing Khasra No. 4438/3016/2701/1 was purchased in Mohal Tarna as per Mutation No. 600013, dated 17.7.2012 from Tilak Singh as a bribe. The Tehsildar had accumulated property more than his income. The police conducted the investigation and found that Khasra No. 4438/3016/2701/2, measuring 276-23 was sold vide Sale Deed No. 1173/2012, dated 17.7.2012 for Rs.8,75,000/-. Its market value was shown to be Rs.20,78,000/-. An amount of Rs.1,03,900/- was deposited on 17.7.2012. The registration fee of 2% amounting to Rs.41,500/- was not deposited on 17.7.2012 but it was deposited on 9.8.2012 after 23 days. As per the report of Tehsildar, Sadar, Mandi and statements of Pradeep Kumar and Hari Ram, Inder Mohan had prepared the plots of his land bearing Khasra No. 4438/3016/2701/2, Khasra No. 276.63 sq. mtrs. in the year 2011. A local road was constructed to these plots. Hence, the category of the plots changed from third class to first class. The market value of first-class land was Rs.15,000/- per sq. mtr. Hence, the market value of 276.63 sq. mtrs. was Rs.41,49,450/-. 5% of the stamp duty worth Rs.2,07,473/- and registration fee @2% worth Rs.82,989/- were leviable on the Sale deed. However, Rs.1,03,573/-was deposited less as stamp duty and Rs.41,489/- was deposited less as a registration fee. Bhagirath, the petition writer wrote the document. He could not be a witness as per H.P. Document Writing Licencing Rules, 1971. However, he signed this document as a witness. He also prepared a false affidavit of Tilak Raj. The affidavit was not signed by the purchaser and it does not bear the signatures of the identifier; however, it was accepted by the Tehsildar (Sub Registrar). The Sale deed was marked to the Registration Clerk despite the non-payment of the proper stamp duty and registration fee. The mutation was also sanctioned on the same day. The registration clerk also entered the same in the computer despite the non-deposit of the registration fee. This caused a loss to the State. Tilak Singh is the younger brother of father-in-law of Tehsildar. The police registered the FIR and conducted the investigation. The police seized the record and found that Inder Mohan had prepared the plots of his land. The sale deeds of various plots were prepared by Bhagirath, the Document Writer. Seven sale deeds were registered as first-class land in the same mohal. Inder Mohan did not forward a copy to Tehsildar, Tehsil Sadar. Road parking areas and green areas were not transferred in the name of Nagar Parishad, Mandi. The documents were sent to the FSL and the report of FSL was received. Statements of witnesses were recorded as per their version and after the completion of the investigation, the challan was prepared and presented before the Court.

2. The petitioner filed the present petition for quashing of the FIR and the consequent proceedings. It has been asserted that the petitioners are innocent and they were falsely implicated. There is no evidence that the market value of the piece of the land was Rs.15,000/- per sq. mtrs. This is merely a guesswork. The petitioner was directed to deposit the shortage of registration fee and stamp fee which have been deposited. There was no benami transaction. The land was further sold and the stamp duty was affixed even less than what was affixed by the subsequent purchaser. The complaint was filed by an unknown person to settle the scores. No fruitful purpose would be served by continuing with the present prosecution. Land was sold in the year 2012 and FIR was lodged in 2017, for which no explanation has been provided. The allegations of the complaint were not substantiated and a different case was made by the police. Therefore, it was prayed that the present petition be allowed and FIR be quashed.