HARPREET KAUR JEEWAN, J.

The present appeal has been directed against the judgment dated 20.08.2019, passed by the learned Single Judge in CWP-23272-2018, challenging the dismissal of the writ petition whereby the appellant sought quashing of the communication dated 25.04.2018 (Annexure P-2) issued by respondent No. 4 (Sub-Registrar, Rajpura, District Patiala), vide which the prayer made by the appellant for refund of excess stamp duty and registration charges paid by the appellant on the sale deeds (Annexures P-5 to P-9), was declined.

2. It is pleaded that the appellant “Mukat Educational Trust” is a Charitable Trust registered since 30.12.1994 and has also been registered with the Income Tax Authorities under Section 12-A of the Income Tax Act, 1962 (hereinafter referred to as the Act of 1962). The appellant Trust is running an Educational Institution in the name and style of 'Mukat Public School' since 1996 and has been imparting quality education to the residents of the area of Rajpura and its peripheral villages with the cooperation of SGPC, Amritsar. In order to provide more educational facilities and development infrastructure for running the said educational institution, the