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G. S. SANDHAWALIA, HARPREET KAUR JEEWAN
Commissioner, Jalandhar Division, Jalandhar – Appellant
Versus
Asha Rani – Respondent
JUDGMENT
Harpreet Kaur Jeewan, J.
The present Letters Patent Appeal filed by the State is directed against the judgment dated 08.02.2017, passed by the learned Single Judge in CWP-8346-2015, titled Asha Rani v. Commissioner, Jalandhar Division, Jalandhar and another, whereby the order dated 15.11.2012 (Annexure P-3), passed by the Collector, Hoshiarpur, and the order dated 21.03.2014 (Annexure P-5) passed in appeal by the Commissioner Jalandhar Division, Jalandhar, have been quashed.
2. As per the brief facts, the respondent, Asha Rani purchased 1 kanal and 1 marla of land at Village Garhshankar by way of executing the sale deed dated 22.11.2010 (Annexure P-1) and an audit objection was raised that the land is commercial in nature and the Collector rate of such land is Rs. 3,30,000/- per marla and reference was received by the Collector Hoshiarpur (hereinafter referred to as "the Collector"), under Section 47-A of the Indian STAMP ACT , 1899 (hereinafter referred to as 'the Act').
3. Receiving notice, the respondent filed the written statement before the Collector alleging that the land is situated on Anandpur Sahib- Garhshankar main Road, near Village Dugri and is agricultural in n
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
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 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.
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