State Of Punjab And Others v. Kishan Devi And Others

C.R. No.921 of 1995 -1IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH C.R. No.921 of 1995 Date of Decision.11.03.2016 Punjab State through Collector, Gurdaspur and another .......Petitioners Vs.

Krishan Devi ........Respondent

Present:

Ms. Vandana Malhotra, Addl. A.G., Punjab for the petitioners.

None for the respondent.

CORAM:HON'BLE MR. JUSTICE K. KANNAN 1.

Whether Reporters of local papers may be allowed to see the judgment ?

2.

To be referred to the Reporters or not ?

3.

Whether the judgment should be reported in the Digest? -.- K. KANNAN J. (ORAL) 1.

The revision petition is at the instance of the State challenging the order passed by the District Judge excersing power under Section 47A of the Stamp Act. The demand for additional duty was made by the Collector from the purchaser through a registered document on a plea that the property that had spelt out a consideration of `20,000/- had been undervalued and the property must be valued at `33,000/- per marla. Additional duty of `17,000/- by way of stamp duty and `1000/- by way of registration expenses was sought. The order passed by the Collector making the additional levy was set aside by the Appellate Court holding that there was no basis for the valuation adopted by the Collector as though it was a residential plot. The District Judge ruled that the property was still being used as agricultural PANKAJ KUMAR 2016.03.15 11:56 I attest to the accuracy and integrity of this document

C.R. No.921 of 1995 -2land and prospect of change in future cannot be a ground for levy of additional stamp duty.

2.

The reasoning of the District Judge is correct and it requires no interference. The revision petition is dismissed. (K. KANNAN) JUDGE March 11, 2016 Pankaj* PANKAJ KUMAR 2016.03.15 11:56 I attest to the accuracy and integrity of this document