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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
JASGURPREET SINGH PURI
Market Committee Shri Muktsar Sahib – Appellant
Versus
State of Punjab – Respondent
JUDGMENT :
JASGURPREET SINGH PURI J.
1. The present petition has been filed under Articles 226/227 of the Constitution of India for issuance of a writ in the nature of certiorari for quashing the impugned orders dated 12.02.2015 (Annexure P-1) and 04.03.2016 (Annexure P-3), passed by respondents No.2 and 3, whereby the petitioner has been directed to make good the deficiency in stamp duty amounting to Rs.4,50,000/- on the land purchased by it.
2. Learned counsel appearing on behalf of the petitioner submits that the petitioner is a Market Committee which is formed under the provisions of the Punjab Agricultural Produce Markets Act, 1961 and it is an autonomous body and is controlled by the Government, and therefore the prayer in the petition is for seeking exemption from stamp duty. In this regard, he submits that the Government had issued notifications dated 12.09.2013 and 18.05.2016, which have been attached along with the reply filed by the respondent-State, whereby stamp duty in favour of Government departments has been exempted. He also refers to the provisions of Section 3(1) of the Indian Stamp Act, 1899 as applicable to the State of Punjab (hereinafter referred to as “the Act
The court ruled that the petitioners were not entitled to stamp duty exemption as they did not meet the criteria set by the Government Order, affirming the principle of reasonable classification unde....
(1) Taxing Statute – Exemption notification should be strictly construed and given a meaning according to legislative intendment.(2) Service Tax exemption – Eligibility clause in relation to exemptio....
Guidelines for Price Support Scheme – guidelines issued by the Government of India to refuse to comply with its obligation to pay the market fees to the petitioner
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
The applicable stamp duty for an unregistered agreement of sale for open agricultural land falls under Article 6(A) of the Indian Stamp Act, 1899, not Article 6(B).
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
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