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JAISHREE THAKUR
Gurdeep Kaur – Appellant
Versus
State of Punjab – Respondent
JUDGMENT :
(Jaishree Thakur, J.)
The instant writ petition has been filed under Articles 226/227 of the Constitution of India, seeking to challenge the order dated 07.03.2019 (Annexure P3) passed by the Additional Deputy Commissioner-cum-Collector, Khanna (hereinafter referred to as the Collector) whereby, the petitioner has been directed to pay an additional amount of Rs.2,12,375/- 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 06.07.2015 and the order dated 09.09.2021 (Annexure P5) passed by the Divisional Commissioner, Patiala Division, Patiala, affirming the order of the Collector.
2. In brief, the facts as stated are that the petitioner purchased land measuring 15 kanals 5 marlas situated in village Pawat-2, Tehsil Samrala, District Ludhiana as per jamabandi for the year 2013-14. A sum of Rs.92,400/- was paid towards stamp duty, registration fee etc. The sale deed was registered by the Sub-Registrar, Samrala and at that time, the sale deed was not impounded on account of inadequate stamp duty. The sale deed was returned to the petition
The main legal point established is that the Sub-Registrar must refer any instrument for determination of property value immediately after registration, and the Collector's authority to initiate acti....
Recovery proceedings for deficit stamp duty must be initiated within three years from the date of registration of the instrument, and the person concerned must be given a reasonable opportunity of be....
The importance of timely reference to the Collector for determination of stamp duty and the significance of communication of the order for conferring the status of an order.
Only the Collector, and not the Sub Registrar, has jurisdiction under Section 47-A to issue recovery notices for deficient stamp duty on undervalued instruments.
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