An administrative authority cannot retrospectively apply current circle rates for stamp duty on a property allotted decades ago, especially when the property was original freehold land and the delay in execution was due to administrative inaction.

Whether only the operative part of the judgment is pronounced or whether the full judgment is pronounced : Full

ALKA SARIN, J.

1. The present writ petition has been filed under Articles 226/227 of the Constitution of India inter alia for quashing the impugned letter/order dated 16.05.2024 (Annexure P-23) whereby the predecessor-in-interest of the petitioners was asked to execute the conveyance deed by affixing stamp duty on the basis of the current circle value/Collector rate.

2. Shorn of all unnecessary details, the facts as relevant to the present lis are that the predecessor-in-interest of the petitioners was issued an allotment letter dated 13.05.1953 (Annexure P-1) allotting old Plot No.5, Street-B, Sector-10/A (House No.291), Chandigarh admeasuring 2000 square yards for the price of ₹10,000. As per the allotment letter, an amount of ₹1,000 remitted as earnest money with the application was to be adjusted against the first installment of 25%. It was further stated in the said letter that in case the allotment was accepted, a further amount of ₹1,500 was to be paid within a period of 30 days from the receipt of the allotment letter by way of a demand draft or a cheque drawn on any Scheduled Bank at Chandigarh or Ambala City. Clause 9 of the said letter reads as under :

‘The Deed of conveyance can be executed by you

personally or through you authenticated attorney

recognizable under section 38 of the Indian Registration

Act. In both the case it will not be necessary for the

executant to be present personally before the Estate

Officer. The Deed can be executed at any place

convenient to the executant. Full directions in this respect

will issue after possession of the site has been taken over

by you. The authority letter of possession will issue on

receipt of the amount due on allotment as given in para 1

above as soon as the plots have been laid on ground.

Possession can be taken by you personally or through an

authorized representative’.

3. The allotment was accepted by the predecessor-in-interest of the petitioners vide letter dated 25.06.1953 (Annexure P-2) and an amount of ₹1,500 was also remitted. On 06.09.1954 a letter was written by the predecessor-in-interest of the petitioners requesting the Estate Officer to intimate the amount to be paid towards the first allotment and also to inform whether the balance price was to be paid or could be adjusted against the verified claims. Vide letter dated 21.07.1955 (Annexure P-4) possession of the old Plot No.5, Street B, Sector-10/A, Chandigarh (House No.291) was handed over to the predecessor-in-interest of the petitioners. It transpired at the time of handing over the possession that though the allotment letter had stated that the plot measured 2000 square yards, however, it actually measured 1844.2 square yards (3 Kanal 13.77 Marla). Vide letter dated 29.07.1955 the predecessor-in-interest of the petitioners was informed that the possession of the plot delivered measured 1844.2 square yards and its price at the scheduled rate amounted to ₹9,277 (rupees nine thousand two hundred seventy seven). It was further stated in the said letter that the stamp duty payable on the above price worked out to ₹190. Clause 3 of the said letter dated 29.07.1955 (Annexure P-5) reads as under :

‘3. You should please immediately remit Rs.190/- by

means of a Demand Draft or Cheque in favour of ‘The

Estate Officer, Chandigarh Project, Chandigarh Capital’

drawn on any Scheduled Bank at Chandigarh. On receipt

of the Stamp Duty the Deed of Conveyance will be got

embossed from the Financial Commissioner,