JUDGMENT

Jaishree Thakur, J. - The instant petition has been filed seeking to challenge the order dated 28.10.2016 (Annexure P-3) passed by the Additional Deputy Commissioner-cum- Collector, Mansa (hereinafter referred to as the Collector) whereby the petitioners have been directed to pay an additional amount of Rs.4,35,000/- along with interest @12% from the date of registration of the sale deed till the deposit of the amount towards deficient stamp duty and registration fee pertaining to sale deed registered on 17.05.2013, besides order dated 17.07.2019 (Annexure P-5) passed by the Commissioner, Faridkot Division, Faridkot, affirming the order of the Collector, in appeal.

2. In brief, the facts are that the petitioners purchased land measuring 1 kanal 10 marlas for a total sale consideration of Rs.6,00,000/- vide registered sale deed No.415 dated 17.05.2013. A sum of Rs.60,000/- was paid towards stamp duty, registration fee etc. The sale deed was registered by the Sub-Registrar, Sardoolgarh and at that time, the sale deed was not impounded on account of inadequate stamp duty. The sale deed was returned to the petitioners after registration. The office of the Deputy Controller (Fina