Citation : 2025 Latest Caselaw 915 P&H
Judgement Date : 15 January, 2025
Neutral Citation No:=2025:PHHC:005129
CWP-20515-2021
2021
206
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
CWP-20515-2021
DATE OF DECISION : JANUARY 15, 2025
PUSHKAR RAJ AND ANR ...PETITIONERS
Versus
STATE OF PUNJAB ...RESPONDENT
CORAM : HON'BLE MS. JUSTICE LAPITA BANERJI
Present:- Mr. Rajesh Punj, Advocate and
Ms. Manvi Singla, Advocate for the petitioners.
Mr. Brijesh, AAG, Punjab.
LAPITA BANERJI, J.(ORAL)
J.
In the present writ petition filed under Article 226/227 of the
Constitution of India, the petitioners have prayed for issuance of a writ of
certiorari, quashing the impugned order dated May 26, 2015 (Annexure
P-5) passed sed by the learned District Collector, Barnala whereby a sum of
Rs.1,69,055/- from the petitioners-purchasers purchasers has been sought to be
recovered on account of deficient stamp duty to the tune of Rs.1,35,244/-
and registration fee to the tune of Rs.33,811/-.
Rs.33,811/ . Furthermore, under challenge
is the order dated November 10, 2020 (Annexure P P-7) passed by the
Divisional Commissioner, Patiala, dismissing the appeal.
2. Learned counsel appearing appearing on behalf of the petitioners submits
that both the orders impugned are non-speaking non speaking and have been passed only
by reliance on an internal audit reports forr the years 2012 2012-13 and 2013-14.
Without ithout appreciating the contents of the audit reports and analy analysing the
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Neutral Citation No:=2025:PHHC:005129
CWP-20515-2021
basis on which the same were made, the Collector accepted the same and
initiated the ex parte proceedings against the purchasers of the property.
Only cursory finding had been made stating that the Collector was in
agreement with the documents contained contained in the file of the audit reports and
solely on that basis, basis the additional stamp mp duty and registration fee were
sought to be recovered from the petitioners-purchasers purchasers of the property.
3. The Divisional Commissioner also did not independ independently apply
his mind. In the impugned order dated November 110, 2020, he had also
cursorily stated that he had applied his mind to the submissions made by the
petitioners-purchasers purchasers and perused the record available on the file. No
reason was given as to why the impugned impugned order passed by the Collector was
found, not to warrant any interference.
4. Learned counsel appearing on behalf of the State submi submits that
the reply to the writ petition has already been taken on record. He submits
that there is no infirmity in the order order passed by the learned District
Collector, Barnala on May 26, 2015 since the same has been passed within
three years from the date of the sale deed. Consequently, there is no
infirmity in the order passed by the Divisional Commissioner. Furthermore,
he contends that the appeal before the Divisional Commissioner was filed
after four years and 09 months whereas the statutory period for preferring
an appeal was only 30 days. The petitioners failed to explain the reasons for
which such delay in filing the appeal peal was required to be condoned by the
Divisional Commissioner.
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Neutral Citation No:=2025:PHHC:005129
CWP-20515-2021
5. This Court has heard the learned counsel for the parties and
perused the material on record.
6. It appears from the impugned order dated May 26, 2015 that
no independent assessment with regard to the enhancement of the stamp
duty has been made by the the Collector. The Collector had only relied on
internal audit wing's reports for the years 2012 2012-13 and 2013-14.
Furthermore, the proceedings were concluded ex parte before the
Commissioner.
7. This Court finds that even if, the notice could not be served on
the petitioners--purchasers due to non-mentioning mentioning of the house numbers, still
other modes of substituted service could have been effected as stipulated
under the Code of Civil Procedure. No reason has been stated for service
being effected through notice of proclamation only and not by way of
publication. Without affording an opportunity of hearing the vested rights
of a party cannot be adversely affected. Furthermore, it is a settled pri principle
of law that a quasi judicial authority requires to give reasons for the orders
passed by it. A beneficial reference is made to the judgment passed by the
Apex Court in Civil Appeal No.7472 of 2010 M/s Kranti Associates Pvt.
Ltd. and another Vs. Sh. Masood Ahmed Khan and others decided on
08.09.2010. An order which is non-speaking non speaking, without any application of
independent mind and without any reasons cannot be sustain sustained in law.
8. In the light of the discussion made hereinabove, this Court
finds the impugned order dated May 26, 2015 to be arbitrary and a non-
speaking one and is hereby set aside. Consequently, the order passed by the
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Neutral Citation No:=2025:PHHC:005129
CWP-20515-2021
Divisional Commissioner on November 10, 2020 upholding the said order
is also set aside. The Collector is directed to assess the liability, if any of the
petitioners-purchasers purchasers, afresh under Section 47 47-A of the Indian Stamp Act,
1899 upon issuing notice to the petitioners-purchasers petitioners purchasers and also giving them
an opportunity of hearing.
hea
9. With the directions aforesaid, CWP No.20515 of 2021 is
disposed of.
10. Connected application(s), if any, shall also stand disposed of.
(LAPITA BANERJI) JUDGE
JANUARY 15, 15 2025 Prince
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No
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