Guidelines issued by the Collector for minimum prices of land are not referable to any legal source of authority and are wholly arbitrary and without jurisdiction.

I.S.TIWANA, J.:-

1. Learned counsel for the parties are agreed that the facts stated and contentions raised in this petition are fairly representative of the facts and contentions raised in the 40 connected civil writ petitions, Nos. 7662, 8550, 9856, 9905, 10032, 11822 of 1988; 1506, 4733, 5131, 8021, 15841, 10327, 15081, 15090 to 15093, 15447 to 15449, 16047, 16206, 16208, 16802 of 1989; and 142 to 144, 262, 274, 1560, 1728, 1729, 2844, 4012, 4013, 4358, 4390, 4543, 4153 and 5996 of 1990, and these deserve to meet the same fate as of this petition. Facts are as follows:-

The petitioners agreed to purchase 2 1/2 acres of land, situated in village Kahangarh Bhutana, Tehsil Samana, District Patiala, from Rupinderjit Singh son of Inder Singh, for a sum of Rs. 50,000.00 and for the said purpose the requisite non-judicial stamp papers were purchased by them on Aug. 10, 1988. The sale deed, however, could not be executed and registered in view of the fact that on the same day instructions styled as andguidelinesand dt. Aug. 4, 1988 were received by the Sub-Registrar (Tehsildar), Samana from the Collector (Deputy Commissioner-cum-Registrar), Patiala, laying down the floor or the minimum prices of different kinds and qualities of land on the basis of their situation or location for purposes of registration of instruments relating to transferring of any property. Copy of these guidelines is Annexure-P1. As per the same, rates vary from Rs. 13,000.00 per acre to Rs. 20,000.00 per square yard. Since guidance (guidelines) with respect to different classes of land and properties falling within the jurisdiction of Sub-Registrar, Samana, were inadvertently omitted in Annexure-P1, the Collector issued fresh instructions dated Aug. 8, 1988 (copy Annexure-P1/A) specifying therein that Chahi and Nehri types of land within the jurisdiction of Sub-Registrar, Samana, would be rated at Rs. 35,000.00 per acre. In the instant case we are not concerned with other types of land. These guidelines purport to have been issued under S. 47A of the Stamp Act as introduced vide Punjab Act No. 21 of 1982. Stand of the petitioners is that these instructions or guidelines are neither covered by the above noted provision of law nor are referable to any other legal source of authority and thus are wholly arbitrary and without jurisdiction.As against this, the respondents plead that :- "The impugned circulars contain guidelines for the use of Sub-Registrar and indicate the minimum valuation of Chahi and other lands to avoid evasion of stamp duty. It is denied that in view of the guidelines circulated by the Collector, Patiala, the petitioners were unable to execute the sale deed and get it registered. These circulars do not debar the parties from execution of the sale deed and getting the same registered in accordance with the procedure laid down under the law. The circulars are in consonance with the spirit and provisions of law. The relevant provisions of law on the point are contained in S.47-A of the Stamp Act, 1982 (Punjab Act No. 21 of 1982) _. _. _. _. Since stamp duty and registration fee are both chargeable on ad valorem basis, there is a tendency among parties to conveyance deeds to depress the value of property or consideration paid therefor as cited in the conveyance deed." According to the respondents, it is to meet this situation that the present guidelines have been issued. In order to sustain this plea, a pointed reference has been made to the following paragraphs of these guidelines by Mr. M.L. Sarin, learned Additional Advocate General:-

"These floor prices will act only as guidelines to the Sub-Registrars and the Sub-Registrar is free to invoke S.47-A if he is quasi-judicially satisfied that the value of the property in a particular transaction is higher than the prescribed rate and has not been so rated etc. in the document. In other words, these prices are only the minimum prices prescribed. In case any party insists that the considerat