The proceedings under Section 47 of the Indian Stamp Act must be initiated within the prescribed period of 3 years from the execution of the sale deed.

GURVINDER SINGH GILL, J.

1. The petitioner - M/s Microtek Buildwell Private Limited assails order dated 17.5.2022 (Annexure P-7) passed by learned Commissioner, Gurugram Division, Gurugram vide which an appeal filed by respondent no. 4 – Gulab Singh Rana against dismissal of his complaint filed under Section 47-A (3) of the Indian Stamp Act, 1899, has been partly accepted and the case has been remitted back to the Collector for deciding the matter with regard to deficiency of stamp duty afresh.

2. The facts of this petition are that the petitioner and respondent no. 4 – Gulab Singh Rana entered into a collaboration Agreement dated 19.7.2010 in respect of land measuring 20 kanals 10 marlas situated in village Chauma, District Gurugram for the purpose of developing and constructing commercial buildings. Thereafter, an agreement dated 21.7.2010 was also entered into by petitioner and respondent no. 4. Pursuant to the said agreement, a sale deed dated 21.1.2011 (Annexure P-1) was executed and duly registered. While the sale consideration is recorded as Rs. 10,03,00,000/-, a stamp duty of Rs. 70,21,000/- was affixed. The said payments were made by cheques on the following dates :

3. Subsequently, the vendor i.e. respondent No. 4 moved a complaint dated 22.10.2019 before the Deputy Commissioner, Gurugram (Annexure P-3) alleging therein that the sale deed had been undervalued and that as such, the stamp duty as affixed was deficient. Respondent No. 4 alleged that the sale deed had been got registered as agricultural land whereas the rates in respect of commercial land ought to have been applied. Upon a notice having been issued, the petitioner submitted his reply. The Deputy Commissioner considered the matter and dismissed the application while recording that the land in question was agricultural land at the time of registration of sale deed vide order dated 20.12.2021 (Annexure P-6) and that as such, there was no deficiency of stamp duty.

4. Respondent No. 4, aggrieved by dismissal of proceedings under Section 47-A of the Indian Stamp Act, 1899 preferred an appeal to the Commissioner, Gurugram on 17.1.2022. The Commissioner, upon considering the submissions made by respondent no. 4, disposed off the appeal vide order dated 17.5.2022 (Annexure P-7) while observing that the Collector had not considered all the facts including the fact that the value of the property stood enhanced on account of construction of a road and development in the nearby areas and that the Collector had incorrectly treated the land as agriculture without any supportive documents and consequently, remitted the matter back to the Collector for fresh decision.

5. The petitioner, aggrieved by the aforesaid impugned order dated 17.5.2022 (Annexure P-7) is assailing the same inter alia on the following grounds :-

(i) that the proceedings under Section 47-A of the Indian Stamp Act, 1899 are hopelessly time barred inasmuch as the sale deed dated 21.1.2011 (Annexure P-1) was executed in the year 2011, whereas the proceedings under Section 47-A of the Indian Stamp Act, 1899 were initiated in the year 2020 i.e. after about a decade at the instance of vendor.

(ii) that the proceedings, as a matter of fact, have been initiated at the instance of vendor on account of his greed since on account of subsequent development of the area, the value of the property stands enhanced and that the complainant is trying to extract more amount from the petitioner.

(iii) that the complainant had also instituted a civil suit praying therein for a declaration that the sale deed dated 21.1.2011 (Annexure P-1) was null and void and not bin