Mr. Mehinder Singh Sullar, J. (Oral):- Tersely, the facts & material, which need a necessary mention for the limited purpose of deciding the core controversy, involved in the instant petition and emanating from the record are that, initially, respondent-vendee Surjit Singh Dhillon son of Gurdial Singh Dhillon (since deceased), now being represented by respondent Nos.1 to 4, had purchased the plot/property, in question, vide registered sale-deed dated 14.03.2000. According to the Sub-Registrar, the respondentvendee would have to pay more stamp duty at the market value than that of paid by him. Consequently, he referred the matter to the Collector for deciding the question of valuation of market price and stamp duty under Section 47-A of the Indian Stamp Act, 1899(hereinafter to be referred as “the Act & relevant Rules framed thereunder”).

2. Sequelly, the Collector assessed the value of the plot in question and ordered the recovery of stamp fees for remaining valuation of Rs. 8 lacs vide order dated 10.08.2000.

3. Aggrieved thereby, the appeal filed by the original vendee- Surjit Singh Dhillon, was accepted and the order of the Collector was set aside, by means of impugned