K.Kannan, J.

1. I. Value on date of allotment or value on date of execution of registration-thats the question

The writ petition challenges the order determining the market valuation mentioned in a document which was a Transfer Deed of property allotted to the petitioner by the Punjab Urban Development Authority. It is not in doubt that the entire amount as determined for the property was as per the market valuation at the time when the property was allotted to the petitioner. The document was presented for registration on 11th September, 2008 when upon registration, the Registering Officer made a reference under Section 47-A for determination of valuation for the property on his reference that the property had been under valued and did not reflect the value of the property on the date when the document was presented for registration.

2. The Collector rejected the petitioners contention and the appeal confirmed the view of the Collector that the valuation for the property under the sale deed shall be the Collectors valuation on the date of execution and registration and not on the date when the property was offered to the petitioner through allotment.

II. Petitioners relian