The collector rates do not determine the stamp duty payable, and the appropriate amount of stamp duty should be adjudicated based on the sale consideration.

ORDER

Anil Kshetarpal, J. - Through this writ petition, the petitioner has prayed for the following substantive reliefs:-

"(ii) Issue a writ of certiorari thereby quashing the impugned memo dated 11.06.2019-Annexure P-12 issued by respondent no.3-Sub Divisional Officer (Civil)-cum-Collector, Jagadhri;

(iii) Issue a writ of mandamus directing the respondents to refund the stamp duty ofRs.7,30,73,460/- purchased by the petitioner from the Government Treasury on 23.02.2018 and for which, E-Stamp paper was issued on 26.02.2018 along with interest as may be assessed by this Hon'ble Court."

2. The petitioner-company claims that it was to get scribed a sale deed in order to purchase of 54 Bighas and 7 Biswas of land along with the constructed area situated at village Mamida, District Yamuna Nagar. For that purpose, the petitioner-company is alleged to have purchased Non-Judicial E-Stamp papers worth Rs.7,30,73,460/- from the Government Treasury on 26.02.2018. In paragraph 5 of the writ petition, it has pleaded as under:-

"5. That after purchase of the E-Stamp paper on 26.02.2018, it transpired to the petitioner that as per the Circular of the Haryana Government regarding fixation of collector rates for the year 2017-18 (w.e.f 15.11.2017), the collector rate of the land in question was Rs.12,000/- per square yard for factory land instead of Rs.16,500/-. In this way, due to inadvertent wrong calculation, stamp duty of Rs.1,78,33,594/- was paid in excess. In other words, the stamp duty payable was Rs.5,52,39,866/-, whereas stamp duty paid was Rs.7,30,73,460/- and excess stamp duty paid was Rs.l, 78,33,594/-."

3. The petitioner further claims that it applied on 01.03.2018 for refund of the excess stamp duty deposited i.e. Rs.1,78,33,594/- to the Sub-Registrar, Jagadhri. However, the application was returned with an endorsement to take up the matter with the Collector, Yamuna Nagar. Thereafter, the petitioner claims that it submitted an application to the Collector on 27.03.2018 for refund of the alleged excess stamp duty. Thereafter, it purchased a fresh set of E-Stamp papers of Rs.5,46,81,000/-and two sale deeds were got scribed and registered. The petitioner is statedto have applied for refund of the stamp duty of Rs.7,30,73,460/- under Section 50 and 52 of the Indian Stamp Act, 1899 which is stated to have been dismissed by the Collector-cum-Sub Divisional Officer (Civil) Jagadhri, on 11.06.2019 on the ground that the application was filed beyond the time prescribed. The petitioner claims that on 01.03.2018 it had immediately applied for refund to the Sub-registrar, Jagadhri and therefore the order passed is wrong.

4. The petitioner further claims that it had submitted separate applications to the Deputy Commissioner-cum-Collector & the Chief Secretary, Haryana, however, there is no response. Hence, the petitioner has prayed for the reliefs noticed above.

5. I have heard learned counsel for the petitioner at length and with his able assistance perused the paper book.

6. The petitioner-company has not disclosed the amount of sale consideration. From the reading of paragraph 5 of the writ petition, it is apparent that the petitioner-company got the sale deeds registered on the e-stamp papers of Rs.5,52,39,866/- as it subsequently came to know of the collector rate. In the considered opinion of this Bench, the amount of stamp duty is to be calculated on the amount of sale consideration and not on the collector rate. The collector rates are notified by the Government only for the purpose of guidance of the revenue and registration authorities. The collector rates do not determine the stamp duty payable.

7. Still further, the petitioner applied for refund of the amount under Section 50 and 52 of the Indian Stamp Act, 1899 wherein the period of limitation for filing an application under Section 49 is provided. Section 49 deals with the eventuality for refund of the spoiled stamps. Section 49,50 and 52 of the Indian Stamp Act, 1899 are extracted as un