Ms. Ritu Bahri, J.: - This petition under Article 226/227 of the Constitution of India is for issuance of writ in the nature of certiorari for quashing the impugned order dated 11.01.2010 (P-9) passed by respondent No. 3 and ordered the petitioners to deposit the stamp duty and the impugned order dated 24.05.2011 (P-12) passed by respondent No. 2 whereby the appeal filed against the above said order, has been dismissed.

2. The petitioners were owners in equal shares, resident of Johripura Mohalla, Jagadhri through Sh. Vidya Prakash son of Sh. Raghunanandan Lal resident of Churiala Mohalla, Distt. Ambala through General Power of Attorney in his favour vide sale deed dated 20.05.2002 got this sale deed registered in favour of Vishal Rekhan 1/3rd Share, Rajesh Kumar 1/3rd share and Shri Mahabir Singh 1/3rd share for Rupees 11 lacs. In this sale deed, 03 bighas 3 biswa of the land was sold. The stamp auditor in his report had pointed out that in this sale deed there are three purchasers and the land sold is situated near E.S.I Hospital on the Jagadhari-Yamunanagar road, where collector rate is between Rs.4000/- to Rs.5000/- per sq yard. Patwari in his report had described the land as agricultural land. Thus, it was ordered that the rate be determined from the Collector. The Sub-Registrar, Jagadhari had forwarded the copy of the sale deed along with audit note to the Collector, Jagadhari for evaluation of price of land under the provisions of Section 47-A of the Indian Stamp Act, 1989 (for short ‘the Act’).

3. After issuing notice to the purchasers, the Collector visited the spot accompanied by the Sub-Registrar and found that the purchase land is in Revenue Estate of Village Tejli. There is abadi around the land in dispute and there is garden (bagh) on the land purchase. Abadi around the land in dispute and coming in the M.C fixation of the rate of the land purchase at the rate of Rs.7000/- per sq yard was found to be appropriate. The Collector held that the sale deed had been registered on a lesser price. The Collector determined the value of the land under Section 47-A of the Act at rate of 700/- per sq yard and the value comes to Rs.23,10,000/- and the petitioners were directed to deposit the deficient stamp duty.

4. Aggrieved against the above said order, the petitioners preferred an appeal before the Commissioner Ambala Divn, Ambala Cant. The Commissioner appointed the District Revenue Officer as Local Commissioner to report about the position of the land. In its report dated 03.11.2010, it has been stated that after inspection of the land, it has been found that in the North of the disputed land Gurjar Nagar is inherited and the construction of buildings in the Gurjar Nagar dates back to about 30 years old have been verified. In the East of the impugned land there is Basant Nagar in which the constructions of buildings have been verified to be about 20 years old. In the south of the impugned land there is E.S.I Hospital building, the construction of which is about 40 years old. In the West is Jagadhari-Yamuna Nagar Highway. The report of the Local Commissioner was accepted along with finding recorded by the Collector and the appeal of the petitioners/appellants was dismissed on 24.05.2011 (P-12).

5. Learned counsel has argued that the sale deed was executed on 11.09.2002 by treating the land to be agricultural as per report given by the Patwari. However, the Collector visited the spot accompanied by the Sub-Registrar and found that the purchase land is in Revenue Estate of Village Tejli. There is abadi around the land in dispute and there is garden (bagh) on the land purchase. The petitioners cannot get the trees on the land in question as it was given before changing the nature of the land. The petitioners have to seek prior permission from the Forest Department. Even if the land is surrounded by the colonies which had constructed building for the last 20-22 years on 3 sides of the disputed land, the Collector coul