CWP-11473 IN THE HIGH COURT OF PUNJAB AND HARYANA Bohti Devi and others State of Haryana CORAM: Present: KULDEEP TIWARI 1. Constitution of India, 22.03.2017 (Annexure P passed by respondent No.3, as well as order dated P-4), passed deposit the deficient registration fee of Rs.5,000/ 2. legality of the abovesaid Registrar, post registration of the deeds/documents, becomes a officio, therefore, he is devoid of any jurisdiction to make a reference under Section 47 Further, since impugned orders are unsustainable in the eyes of law. 3. 11473-2022 (O&M) -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Bohti Devi and others Versus Haryana and others CORAM: HON'BLE MR. JUSTICE KULDEEP TIWARI Mr. Nipun Bhardwaj, Advocate, Mr. Vivek Chauhan, Addl. A.G., Haryana. **** KULDEEP TIWARI, J. (Oral) By way of instant writ petition Constitution of India, the petitioners seek quashing of the notice dated 22.03.2017 (Annexure P-2), and order dated 21.02.2018 (Annexure P passed by respondent No.3, as well as order dated 4), passed by respondent No.2, vide which, they deposit the deficient stamp duty to the tune of Rs.1,39,020/ registration fee of Rs.5,000/-. Learned counsel for the petitioner legality of the abovesaid notice and orders, submits that the Sub Registrar, post registration of the deeds/documents, becomes a , therefore, he is devoid of any jurisdiction to make a reference under Section 47-A of the Indian Stamp Act, 1899 (for short, ‘the Act’) since the reference was made after a delay of impugned orders are unsustainable in the eyes of law. On the other hand, learned State counsel, in an attempt to IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-11473-2022 (O&M) Date of decision: 06.07.2026 ….Petitioners ….Respondents KULDEEP TIWARI , Advocate, for the petitioners. Mr. Vivek Chauhan, Addl. A.G., Haryana. y way of instant writ petition, under Article 226/227 of the seek quashing of the notice dated 2), and order dated 21.02.2018 (Annexure P-3) passed by respondent No.3, as well as order dated 29.11.2018 (Annexure vide which, they have been directed to uty to the tune of Rs.1,39,020/-, along with Learned counsel for the petitioners, in order to assail the orders, submits that the Sub- Registrar, post registration of the deeds/documents, becomes a functus , therefore, he is devoid of any jurisdiction to make a reference A of the Indian Stamp Act, 1899 (for short, ‘the Act’). the reference was made after a delay of over a year, the impugned orders are unsustainable in the eyes of law. On the other hand, learned State counsel, in an attempt to .2026 s of the seek quashing of the notice dated 3) 29.11.2018 (Annexure have been directed to , along with , in order to assail the - functus , therefore, he is devoid of any jurisdiction to make a reference . year, the On the other hand, learned State counsel, in an attempt to AMIT KUMAR 2026.07.07 18:05 I attest to the accuracy and authenticity of this document CWP-11473 protect the legality of the impugned orders, submits, that in the hand, the Audit party, at the time of audit, noticed the stamp duty. Accordingly, the Sub necessary steps for recovery of the balance stamp duty situation, the Sub Collector concerned for evaluation of the actual consideration, and thereupon, initiate proceedings under Section 47 backdrop, the impugned notice as well as orders are well justified, and do not warran 4. Court does not find any reason to orders under challenge. What could be comprehended, upon perusal of the impugned order registration of the sale deed, was deficient. Rather, the Audit party of the undervaluation of the stamp duty. The Audit party, which is a public authority, was obliged to reference t proceedings under Section 47 good. 5. impugned orders. Accordingly, the instant petition is 06.07.2026 Ak Sharma 11473-2022 (O&M) -2- protect the legality of the impugned orders, submits, that in the hand, the Audit party, at the time of audit, noticed the stamp duty. Accordingly, the Sub-Registrar was necessary steps for recovery of the balance stamp duty situation, the Sub-Registrar is empowered to Collector concerned for evaluation of the actual consideration, and thereupon, initiate proceedings under Section 47 backdrop, the impugned notice as well as orders are well justified, and do not warrant interference by this Court. Having heard learned counsel for the parties at length, this Court does not find any reason to take a divergent view, as taken in orders under challenge. What could be comprehended, upon perusal of the impugned orders, is that it was not the Sub registration of the sale deed, came to the conclusion was deficient. Rather, the Audit party, at the time of audit, of the undervaluation of the stamp duty. The Audit party, which is a public authority, was obliged to resort to necessary measures, and reference through the authority concerned, for initiation of the proceedings under Section 47-A of the In the wake of the above, no flaw can be found with the impugned orders. Accordingly, the instant petition is .2026 protect the legality of the impugned orders, submits, that in the matter at hand, the Audit party, at the time of audit, noticed the said deficiency in Registrar was requested to take necessary steps for recovery of the balance stamp duty. In such a red to make a reference to the Collector concerned for evaluation of the actual consideration, and thereupon, initiate proceedings under Section 47-A of the Act. In this backdrop, the impugned notice as well as orders are well justified, and do Having heard learned counsel for the parties at length, this take a divergent view, as taken in the orders under challenge. What could be comprehended, upon perusal of s, is that it was not the Sub-Registrar, who, post came to the conclusion that the stamp duty at the time of audit, had taken note of the undervaluation of the stamp duty. The Audit party, which is a resort to necessary measures, and make a the authority concerned, for initiation of the Act, for making the deficiency In the wake of the above, no flaw can be found with the impugned orders. Accordingly, the instant petition is dismissed. (KULDEEP TIWARI) JUDGE matter at said deficiency in requested to take . In such a a reference to the Collector concerned for evaluation of the actual consideration, and A of the Act. In this backdrop, the impugned notice as well as orders are well justified, and do Having heard learned counsel for the parties at length, this the orders under challenge. What could be comprehended, upon perusal of , post that the stamp duty taken note of the undervaluation of the stamp duty. The Audit party, which is a make a the authority concerned, for initiation of the Act, for making the deficiency In the wake of the above, no flaw can be found with the AMIT KUMAR 2026.07.07 18:05 I attest to the accuracy and authenticity of this document CWP-11473 11473-2022 (O&M) -3- Whether speaking/reasoned Whether reportable Yes Yes/No AMIT KUMAR 2026.07.07 18:05 I attest to the accuracy and authenticity of this document