Judgment

Mrs. Ritu Tagore, J.

Short prayer in this revision petition is to reduce the amount of penalty, imposed to the extent of ten times the deficiency of stamp duty, as ordered in the impugned order dated 10.10.23 (Annexure P-3) passed by learned Civil Judge (Junior Division), Hoshiarpur in a case titled ‘Sham Lal vs. Satwinder Singh and another’.

2. Learned counsel submits that petitioner had no intention to avoid payment of stamp duty, however, was ignorant of the amendment in Stamp Act, which required affixing stamp duty on the sale consideration. Learned counsel pleads that order of imposing a penalty of ten times on the original amount is too harsh, and requests a reduction in the same. In support of his arguments, learned counsel placed reliance on ’Amit Kumar vs. Neha Bhatia and others’ 2023 (1) PLR 343 and ’Trustees of H.C. Dhanda Trust vs. State of Madhya Pradesh and others’ 2020 (9) SCC 510.

3. I have heard learned counsel for the petitioner and have gone through the paper book.

4. It is a matter of record that petitioner filed a suit for confirmation of possession by way of specific performance of agreement to sell dated 25.10.2014 for the land as detailed in the plaint