Himachal Pradesh High Court: A Division Bench of Surya Kant, CJ and Ajay Mohan Goel, J. disposed a writ petition which was filed to decide that whether the petitioner was asked to levy stamp duty in accordance with the notification and as per the market value of the land.
The facts of the case are that the petitioner-Company purchased land of certain measurement. Petitioner’s case was that while determining the registration charges the Sub-Registrar did not follow the Collector’s Rate as contained in the Revenue Department’s Notification whereby the classification of the land for valuation purposes was prescribed. It was claimed that the land purchased by the petitioner-Company fell in different categories; hence, corresponding stamp duty ought to have been levied. Thus the petitioner claimed that an excess amount was charged from the petitioner. The respondents argued that land purchased by the petitioner could not be classified in different categories as there was no such provision made in the software, under which, the registration is made through online system.
The Court did not present any view on merits and disposed of this writ petition with a direction to the Deputy Commissioner-cum-Collector to pass a speaking order on the representation made by the petitioner within a period of three months. [Micro Seamless v. State of H.P., 2019 SCC OnLine HP 46, decided on 08-01-2019]