JUDGMENT

Harpreet Kaur Jeewan, J.

Present Letter Patents Appeal filed by the State is directed against the judgment dated 09.4.2014 whereby the writ petition bearing No.6949 of 2011 filed by the respondent for quashing the impugned order dated 08.08.2008 (Annexure P-3) passed by the District Collector, Sangrur and notice dated 28.12.2009 (Annexure P-6) passed by Sub Registrar, Bhawanigarh was allowed.

2.1 Respondent (petitioner in CWP) has alleged that his grandfather Shri Jang Singh purchased a plot No.4 in Mandi Township Bhawanigarh in open auction on 13.11.1968 for a sum of Rs.10,200/- from Punjab Agricultural and Marketing Board. The allotment letter was issued in favour of the grandfather of the respondent(petitioner in CWP) on 01.09.1969 as per the provisions of Punjab New Mandi Township (D&R) Act, 1960. The grandfather of the respondent (petitioner in CWP) died on 13.04.1981 and he applied for No Due Certificate from the authorities. However, on 13.09.2005, he was informed that some amount is required to be paid for obtaining the No Due Certificate and accordingly, he deposited Rs.3,020/-. The conveyance deed was executed by the respondent(petitioner in CWP) on 03.02.2006 and the plot in question was transferred in the name of the respondent(petitioner in CWP). However, notice dated 20.06.2007 (Annexure P-1) was issued by the appellant herein demanding a recovery of deficiency of stamp duty by assessing the market value of plot @20,67,800/-.

2.2 The respondent(petitioner in CWP) had earlier filed a CWP No.10160 of 2007 against the said notice, inter alia on the ground that the Punjab Stamps (Dealing of under valued instrument) (Ist amendment) Rules 2002 are ultra vires and against the settled law. The said writ petition was disposed of vide order dated 26.03.2008 and the matter was remanded back to respondent No.2- the District Collector Sangrur to decide afresh in the light of the judgment of the Hon'ble Supreme Court rendered in State of Punjab and others v. Mahabir Singh and others , 1996(1) SCC 609 , whereby it was held that the Collector was obligated to hold a fact finding inquiry on the basis of relevant record and additional stamp duty/registration fees merely cannot be imposed on the basis of Collector rates.

The District Collector, Sangrur passed the order dated 08.08.2008 (Annexure P-3) whereby he ordered to pay the deficiency of stamp duty and registration fee.

2.3 On 02.03.2009 (Annexure P-4), Government of Punjab, Department of Revenue and Rehabilitation issued a Notification No.16/1/2009- ST.II/1772 declaring that the consideration amount at the time of allotment of immovable property by any Government/Semi Government Organization shall be deemed to be the Collector's rate and the stamp duty shall be accordingly charged.

2.4 On 18.05.2009, the respondent (petitioner in CWP) filed a detailed representation (Annexure P-5) and prayed for the benefit of the said notification dated 02.03.2009, however, on 28.12.2009, the Sub Registrar, Bhawanigarh issued notice dated 28.12.2009 (Annexure P-6) under Section 47-A of the Act for recovery of the deficiency of stamp duty. Since the said notice is against the spirit of the order passed by this Hon'ble High Court in CWP No.10160 of 2007 dated 26.03.2008, as no inquiry was conducted to arrive at a conclusion as to whether the appellant is liable to pay additional stamp duty. Hence, the impugned order dated 08.08.2008 (Annexure P-3) and notice dated 28.12.2009 (Annexure P-6) were challenged in th