w1wp1 N1

II' 51I-1706/ 20$5/u1'j'

¶F1TT cpI' 3'T

cIII

1.A,t ñ1i- c11 Fc IT Ucç

4-$.- U.çcflç I N.—k1Ic f.—A-2, TTI !4c1IY 9R, cPe1clI'

i'kiji, 'ii

2. 31t kI t i9T 4!c

T1JtticbI, c10)C'1 f I — il ...31TThIuI

cpc1ic

3f ç Tf,.j4q

3 31ki cp<uII

31 1UlIcI T9f

Pfft 3TT . 13

f.-jjc1', : 30.03.2017

1. f~ 41 ' It 'd'cPi iRi 3YYcP cc {j

cpcict (1cP), (f~ft 31T4 q,çc ict,' TT 717M ) cp'u si

1186/2014 # Wftff 3III I'IICP 11.03.2015 I1'c i'3iThT 3I11fRF1T,

1998 (ItTtr &rt 4jqico friir zFT 'in t') m TT 65 * 3FcTk1 TTF r

2. !,lcPUI .

7Rt gRl ~cftRIC "cc1Icl p PM -i5'I !TE c'NIci INI— k'I f. —2

T1T !1c1IY cPIc'lc1I , T IiicpIcc1I l, '14 , i-

10.12.2014 Ztt m2t9T tF[ 1c,c1 Zfr 1e'I Ib-ii t f '3'1 TT T'T—ticpH,

TdqF ecPf 1'1Ir, —30 ci)ci R-ic'ti Kii

fi i) Ic1I 1LcI 02 Ic1I 02 31-c14c1 ZTft s1i 1. 33

'.cpI 34 tW 08 I*cii 4 1/2 1th T2Tft[ 17.2 11T T5T Rc q5r {cp

02.02.2013 q5t 3T II T5 Riii 2T1, Ii'ict) c cp-i z

I IcP.1 tff Iiicp 02.02.2013 !IcI PtIc -i f4TM I 3TThT{?T

- IIc i g - p 'iii — iii * 051IcP 160 I1icP 13.02.2015 * 311R.R

c*c1Il 1.iici it fTfi 02.02.2013 Z 31I -e'-IIcP1 cbcI 3I Iiicp

11.03.2015 UM 14-4R1 14'1 1iR'1L1ci PJ -4I1 f1fT T5'T 8,97,51,836/— 4-II.1cP'

CPk 1ZT 3T1T[9T 1iicp 16.12.2014 31'-cl4cl tf

55,78,085/— Tqt iTf[ ctIcP *0IluI ZI5 t i1bci Ii Tf?11 1IIC RftC

tR 4c,c1 # t fcff c1Iul 1IIc1 c1Iii

e, ;T c1 c,cl

el"Ilclk .... 2

- 2 - 1I 1706/2015/

Riicp 10.12.2014 * 3T7-TR tR 3WT'1 'IIt -ii1 I PHII) 11I1-4 ci1 f T1

tq 1ic 1963 it ThT 5 31-d4c1 TfTT T?J TtTJq i fi

1R1T I Pi 4 I ei 1 w7 f Tt tq 1i I &1fIR11E, 1963 [ 5

3l -ci Ic-i -qT4,;:r fcFm TmT I

3. Ih-il l*cc1 'J1ICN {Cp r 3&[2 IUI r c1c 1i TFZFT

I 2 q5T 9TT Pi 41 I 4 if Pi c c tu II

,3TW4 i'&-1 2 Ri c5 cli t 121T t q IP q57 tZI ZFT c I ;3TW2ff d1 I 1 TT t I

4• PWRT 3WTtfT V 1T I

5. l31*cl Rii-i 3tJ 'Ii1cl 3TTF ?APIcI SlUII TT

Ri4I f cf 5 ftqNO-1 McPUI 1 RIcN-1 c*clIsl 11iCP 02.02.2013 ZjT PI1U1~ci 11I t,

ftit tf iRbci cP * ffl[[ 1T 1iicp 10.12.2014 qt 1'c,c1 Rb.ii tl 3Tft9

b511T IPi * ¶J 5T fdT RIcPL1 751 PII ffT 02.02.2013

mcm 1ii.ic Ri t i1 1cti Rict tr r tuf cp cp

3T1?t9T tF5E 1iicp 10.12.2014 5'1 3I1R 9l.1cP Rbii 'ilh1I tIIIL -1T I 319- 1

11I'14) z4c14-I Illc'-11TT Is'-1 -43TI I'1l -i ucpI

iIci Piu1 (2007) 19 cN1 31Y'c. 355 tf 5RIII <Ir f 3-T4 E11I11

1.J.')jI W ,,ffR 2010 (2) RR1731 -LllPlcP c.I'-c1 Trr fH

6. Ic1e tR 3c'l&T RcPI 15T 3c1eicP'1 Rii Id t[ [9T RI I

309T - I'.1Ic PiULI Pft.1 cpI" 7# -

7. IT TT i-ci £mT 5 Pi.iic & fRPT T5T T21T tff 'HI'-1 {u

t1II * 3TRTF tR 1*CP' R 41 crI" Ri 1Icp 1i'i

Ikm 1T 'ilIc *1

8. l cP U *lsQ.i I 1 U 3T1T I 2 ZI5T TT

ctRlI TMT, 3TT 'iR Rl4L1 tf 1?-iicp 02.02.2013 TT T RbII

ZFU R1cfr t[ qsi 9 cPI cPkI 3T1T t&-1I 1 3tIT Ric

clIRc1 T[[ t1 31RIRcc1 cPct(IcP) 'IY 1flcP 10.12.

2014 5't 3.1*c),c1 Ri'i t I 31thT II'LIc'i.1 3'I J1CP i1'-1—III c1c*1-RI

4 e1IcP1 RN -7qlt *1 31 t.4ic 1IicP 02.02.2013 3E.1T t1 dcH1

cIcP1 1 0ci t, IIICi 3TN7 tN T1Th[T -ThLlIc

1IR'1'Uc1 0 8,97,51,836/— RT1t 7VP 41ici IcP I5 ,I1I I51I ICP IIR-c1

50 9,62,595/— 0 9,62,295/— 31k1{1c1 CPc'i !jf 0 19,25,190/—

TfT c' 0 75,03,275/— E51[ Ci'I tR *151 TO 55,78,085/— JTT

cpclIcp *c1Il".sl Tf iRbci 1bI 9 I

m (PiThIilci1) l*ccl 1TèT1 f 3Tt9QT

Ic!' 3ffRI 1TT 35, 36, t4 45 TH 1T[ fT fPrr

ftWq t PiIRci Riicp 02.02.2013 5"t 3T-IT 1I9CP' 5T cIcP'1 ILII t

cIcP.1 RIcPLI q ii c Rii1cp

c'HIlclk....3

- 3 - 1141i'1 ii 1706/2015/L1.q

10.12.2014 3ITE1T 1I'ICP, 'd1 Ri m crjcj'i c M

it 3III f nr r4If fl

10. * f r c.Ict,'i {cN.l t

IIIc1 WT 31T4 t &[R 41h1cP RI 'i1111 tI{I. Zff {çp t z t

511bci WT4 tq CPIC (IcP) * 1T1 c,c1 fffr m 3T11R Il'1cP

5T IC01 1'i \3ihlI zii1 I TUL iCb 34i ffZHf 1998 lqT MT 45 5T

1'-çc PI $JcpI

"Provided that where any instrument executed or first executed is brought

to the Collector after the expiration of one month from the date of its execution or first

execution, such instrument shall be chargeable with duty as applicable at the time of

its presentation before the Collector under this section."

'3q'iktd frfi ffr * f 1c- fcflIc1

WR-4 * crc (IcP) FT c,cl cp 1?i1cp 3E1T I9cp'

-45T ICP-1 1i 'j1l1I til{ I

11. Rfr1 3{fTfE PkIcPc11 !I*cc1 iPicp -d

1I11 3tc141 RlId TT '<N' (1cI 3TT 'lI9 9 'Jc

'iiRci 1u4 (2007) 19 tTF 3111C 355 q5T c'ICt -1 41I 161z)i irMI 1I -1 - 4

3vcc141 -IIc TT Zqc1r -4I14, TFTIc1 A P1-I 747F 9c1!4RiqIIc1 Rbi * :-

"We are of the opinion that the view taken by the learned single Judge as well as by

the Division Bench cannot be sustained and the same is set aside. The Collector shall

determine what was the valuation of the instrument on the basis of the market value

of the property at the date when the document was tendered by the respondent for

registration, and the respondent shall pay the stamp duty charges and surcharges, if

any, as assessed by the Collector as per the provisions of the Act."

3ycc1 -.q 1 M 0 TZT;:ff iuii f5 c*c1tl ZI5T 41IC1

*c1Iil T5t q's-I *c,c1 1iicp r 3ITT 9I'1cP' RbII 'iiI1i z1I[ i

it cti i-iTh-i cicii 6Niun Tuzi zr ?,ij h-Ii'-I

ct -411cp I-c1 2010 (2) RRT 731 Ricici sRii1ci 1i pr * fc,5 Ict

ii i)ii * *cci ft--4 7Tk it 1~iicp t Wr4Rl d

it iiiRici I1Rci 111 jlIct k c - çj {J

W457 t c1IIii 45~ G1 z5 Ri t *IcPc1I

3T[ -I1cP cit.Ic1 15T t[ 39 t?J 42 T 3U( 7*cj,cl Crfi

39. It is not disputed that the commercial plot of 788 sq. yards located at Delhi-

Mathura Mewla Maharajpur, Faridabad was valued by the Circle rate at Rs. 4,200/- per

sq. yard fixed by the Collector of Faridabad meaning thereby that after the notification,

no sale deed can be registered for an amount lesser than Rs. 4200/- per sq. yard. It may

be pertinent to mention that, in order to ensure that there is no evasion of stamp duty,

c'illc1k....4

- 4 - 1ii4l (14l 1706/2015/*.I

circle rates are fixed from time to time and the notification is issued to that effect. The

issuance of said notification has become imperative to arrest the tendency of evading

the payment of actual stamp duty. It is a matter of common knowledge that usually the

circle rate or the Collector rate is lower than the prevalent actual market rate but to

ensure registration of sale deeds at least at the circle rates or the Collecter rates such

notifications are issued from time to time by the appellants.

"42. In the facts and circumstances of the case, the impugned judgment of the

High Court cannot by sustained and is accordingly set aside and the order passed by the

District Collector, Faridabad which was upheld by the Commissioner, Gurgaon is

restored. The respondent is directed to pay the balance stamp duty within four weeks

from the date of this judgement, otherwise the appellants would be at liberty to take

appropriate steps in accordance with law."

12. i''1cpi 1zF1 311Th tR PHkI) -cPI' Lj) [T WTUj 311 1I4ci

CPdT(f-,Z(TOZF) it zr 1I)c1 WT4 * cci W#1 zm 10.12.2014 .iziR'tci DLC TE cN1 31TTh -Ih1P e-1IcP'1 IcP E5

che * 1 fRff 'ilN1 11c1 3 *1

31II

\3L')cic1 RIti.i çt 1kUI * 3I11T tR PIkIcPc1I !47 1I

qR, 39?.T - lL1Ic'1 j5J Tc11 P"1i FIICP 11.03,2015 Pici Ri

'ilicil t I !,lcP't 3T9QT IN-lId !1?Ic1 1bL4I jIIcP" Pti f j]

cp TTf ,4c U I zT51 11bci cci

1?iicp 10.12.2014 ZI5't 31T17 7TT1cP jcp'1 jcp

tt c1* \(1'l t c11k 31f?ff C 7rtI 3thr - ThLHc 15T 10I9 Piu1,i

m A P Pt Tfftcf fiicii.ii7T4 1[I0 11*c1 1ct*I1

7T4 I14c 1-k Z1 !I1et TTF t I