A plaintiff must exhaust the statutory remedy of filing an appeal before the Commissioner within 30 days as prescribed under Section 47A(4) of the Indian Stamp Act, 1899, before approaching the Civil Court to challenge an order passed by the Collector under the Act. A suit for declaration seeking to challenge such an order must be filed within three years from the date of the impugned order or from the date when the infringement of the plaintiff's right came to his knowledge.

Neutral Citation No. : 2023:PHHC:155367

RSA-1049-2019 (O&M)

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IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

114

RSA-1049-2019 (O&M)

Decided on : 05.12.2023

Ravel Singh

. . . Appellant(s)

Versus

State of Punjab and another

. . . Respondent(s)

CORAM: HON'BLE MR. JUSTICE SANJAY VASHISTH

PRESENT: Mr. Manoj Singla, Advocate for

Mr. Prateek Sodhi, Advocate, for the appellant(s).

****

SANJAY VASHISTH

, J. (Oral)

1.

Present Regular Second Appeal (RSA) has been filed against

the concurrent finding of dismissal of suit, filed by the plaintiff (appellant

herein).

2.

Plaintiff – Ravel Singh, filed a suit for declaration to the effect

that defendants have wrongly and illegally realized an amount of Rs.78,900/-

from the plaintiff as stamp duty upon documents No.393 of dated

16.06.2011 registered on 20.06.2011, executed by Joginder Singh s/o Shri

Mangal Singh and Sawinder Singh s/o Sh. Chanan Singh, both residents of

village Sohian Kalan, Tehsil and District Amritsar.

3.

Said issue has been examined by both the learned Courts below.

Learned trial Court dismissed the suit primarily on two grounds i.e.;

(i)

Under Section 47A of the Indian Stamp Act, 1899,

plaintiff has window of 30 days to file an appeal before

the Commissioner, but this opportunity has not been

availed by the plaintiff;

and

JAWALA RAM

2023.12.07 12:50

I attest to the accuracy and

integrity of this document

Neutral Citation No. : 2023:PHHC:155367

RSA-1049-2019 (O&M)

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(ii)

Suit for declaration has been filed beyond the prescribed

period of limitation. Impugned order was passed by the

Collector i.e. defendant NO.2, on 17.08.2011, and

plaintiff filed suit on 14.10.2014. Limitation period for

filing the suit had expired on 16.08.2014.

4.

Relevant finding recorded by the learned trial Court in its

paragraph No.7, is reproduced as under:-

“............... First point of consideration in that case whether

the plaintiff approached the proper authority, the defendant

Department withhold sale deed dated 16. 06. 2011 registered

on 20.06.2011 is undervalued and thereafter plaintiff started

contesting the decision of the defendants and he had submitted

to the authorities that he has rightly paid stamp duty as per the

price of the property and as per agreement to sell but the

defendants had neither listen the genuine request of the

plaintiff. The defendant department with hold the sale deed of

the plaintiff on the basis of the order passed by Dr Baljit

Singh, PCS , ADC-cum-collector on dated 17 August 2011.

Plaintiff also placed on file the certified copy of order of

collector which is exhibit P7 under section 47-A of Indian

Stamp Act.

Section 47-A of Indian Stamp Act of action 47-

A(4) any person aggrieved by an order of collector under

subsection 2 and 3 may within 30 days from the date of that

orde prefer an appeal before the Commissioner and all such

appeals shall be heard and disposed of in such a manner as

may be prescribed by rules made under this act.

The plaintiff did not approach the proper authority

which is the Commissioner. Without approaching the proper

authority plaintiff approached Civil Court. Civil Court is not a

Appellate Authority under the Indian Stamp Act. The plaintiff

has to approach the proper authority prescribed under the

JAWALA RAM

2023.12.07 12:50

I attest to the accuracy and

integrity of this document

Neutral Citation No. : 2023:PHHC:155367

RSA-1049-2019 (O&M)

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Indian Stamp Act.

The another point of consideration in that case is

that if the plaintiff sought declaration in the Civil Court

whether he approached within the period of limitation. If the

defendant department with hold the sale deed of the plaintiff

then the period of limitation starts from the date on which the

defendants Department withhold the sale deed of the plaintiff.

The order passed by collector on dated 17 August 2011.

Plaintiff filed a suit on 14.10.2014, period of limit