The main legal point established in the judgment is that only the Collector has the authority to determine the value of the property or consideration and the deficient amount of duty payable by the person concerned under Section 47-A of the Indian Stamp Act, 1899.

G.S.Singhvi, J.

1. In this petition the petitioners have prayed for quashing notice dated 2.12.2002 (Annexure PI) issued by Sub Registrar-II (respondent No. 3) for recovery of the deficient stamp duty of Rs. 46,880/- in respect of sale deed Nos. 471 dated 3.5.1995, 800 dated 20.6.1996 and 899 dated 29.6.1995.

2. A perusal of the record shows that the petitioners and their father-Shri Chandgi Ram purchased land measuring 39 Kanals 8 Marias comprised in Khewat No. 218, Khatoni Nos. 218, 242, 243, 143/1, 244, Rect. No. 30, Killa Nos. 2(8-0), 3(8-0), 4(8-0), 5(8-0) and Rect. No. 31 Killa No. 1(7-8) from Smt. Saroj Bala wife of Shri Krishan Lal vide registered sale deed No. 471 dated 30.5.1995 for a total consideration of Rs. 1,98,000/-by paying stamp duty of Rs. 24,750/-. They purchased another parcel of land measuring 23 Kanals 18 Marias comprised in Khewat No. 219, Khatoni Nos. 241 and 243, Rect. No. 15, Killa Nos. l2(2-7), 14(3-7), 15(4-16), 16/2(5-12), 18(7-10), 17(8-0), 19(8-0), 22(8-0), 23(8-0),24(8-0), 25(8-0) and Rect. No. 14, Killa No. 21(7-8), measuring 79 Kanals (Rakba Moza Nidani) form Smt. Saroj Bala, vide sale deed No. 800 dated 20.6.1995 which was got registered by paying stamp duty of Rs. 23,750/-. They purchased one more piece of land measuring 23 Kanals 10 Marias comprised in Khewat No. 219, Khatoni Nos. 241 and 243, Rect. No. 15, Killa Nos. 12(2-7), 14(3-7), 15/1(4-16), 16/2 (5-12), 17(8-0), 18(7-10), 19(8-0), 22(8-0), 24(8-0), 25(8-0), Rect. No,14, Killa No. 21(7-8), total 79 Kanals (Rakba Moza Nidani), Tehsil and District Jind from Smt. Bala for a sum of Rs. 1,90,000/- and got registered sale deed No. 89 dated 29.6.1995 by paying stamp duty of Rs. 23,750/-. After 7 years, respondent No. 3 issued the impugned notice requiring the petitioners to make good the alleged deficiency of the stamp duty to the tune of Rs. 46,880/- with a stipulation that if they failed to deposit the deficient stamp duty, then the same will be recovered as land revenue by attachment of the property.

3. The petitioners have challenged the impugned notice on the ground that it is barred by time and is also ultra vires to Section 47-A of the Indian Stamp Act, 1899 (as inserted by Haryana Act No. 37 of 1973) (for short, the Act) read with Haryana Stamp (Prevention of Under Valuation of Instruments) Rules, 1978 and also on the ground that respondent No. 3 does not have the jurisdiction to take action under Section 47-A of the Act.

4. In the written statement filed on behalf of the respondents, it has been averred that impugned notice was issued by respondent No. 3 in view of the objection raised by the audit party of the office of Accountant General, Haryana, which carried out the audit of the account books maintained by his office. In para 8 of the written statement, the respondents have detailed the audit objection raised by the audit party and averred that the impugned notice has been issued in furtherance of the said objection.

5. We have heard learned counsel for the parties and perused the record. Section 47-A, of the Act, as applicable to the State of Haryana, reads as under;

"47. Instrument under-valued how to be dealt with. - (1) If the Registering Officer appointed under the Registration Act, 1908, while registering any instrument transferring any property, has reason to believe that the value of the property or the consideration, as the case may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector for determination of the value or consideration, as the case may be, and the proper duty payable thereon.

2. On receipt of reference under Sub-section (1), the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the value or consideration and the duty as aforesaid and the deficient amount of duty, if any, shall be payable by