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G. S. SANDHAWALIA, HARPREET KAUR JEEWAN
Sunita – Appellant
Versus
State of Punjab – Respondent
JUDGMENT
G.S. Sandhawalia, J.
The present Letters Patent Appeal requires consideration of the order of the learned Single Judge passed in CWP No.9319 of 2013, whereby the writ petition filed by the present appellant was dismissed on 08.01.2016. The learned Single Judge came to the conclusion that the property in question which was purchased on 25.04.2007 had been shown as a residential property. The sale consideration had been shown as Rs.32,70,000/- and the stamp duty of Rs.2,61,600/- had been paid on it. Since a complaint had been filed after 5 years by one Kamal Kapoor that the transaction was undervalued and the property was commercial and not residential and located in the commercial area, therefore, the collector had rightly raised the demand of difference in the stamp duty and asked for Rs.12,39,024/- including interest vide order dated 17.09.2012 (Annexure P-2). The appeal had been dismissed since the counsel could not deny the fact that the area where the sale deed was registered was commercial and not residential and they had suppressed the material facts. Resultantly, the learned Single Judge rejected the claim on the ground that even if the Collector had not afforded any
The court ruled that valuation procedures under the Indian Stamp Act must follow due process and be supported by substantiated evidence; arbitrary enhancements without proper procedure are legally un....
(1) Registration of sale-deed – Under-valuation of sale-deeds – Determination of market value without Notice of hearing to parties is liable to be set aside.(2) Registration of sale-deed – It is not ....
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
Procedural non-compliance in property valuation hearings renders resulting orders invalid, necessitating fresh proceedings to ensure parties are duly notified and allowed to participate.
Point of Law : Person presenting the instrument is required to disclose the nature of economic activity, industrial development, if any, prevailing in the locality where the property is situated and ....
The registering authority cannot re-evaluate paid stamp duty on agricultural land based on intended future use, reaffirming the original market value at the time of purchase.
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