CWP-6993-2023 (O&M) -1- 211 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-6993-2023 (O&M) Date of Decision :16.07.2026 MANMEET KAUR .....Petitioner VERSUS STATE OF PUNJAB AND OTHERS .....Respondents CORAM: HON'BLE MR. JUSTICE KULDEEP TIWARI Present : Mr. Vijay Rana, Advocate and Mr. Shreya Rana, Advocate, for the petitioner. Mr. Sahil R. Bakshi, AAG, Punjab. KULDEEP TIWARI, J.(Oral) CM-3121-CWP-2026 1. Learned counsel for the petitioner submits that he wishes to withdraw the instant application whereby he seeks to place on record the replication, and would address arguments as the available record. Ordered accordingly. CWP-6993-2023 2. Vide order dated 18.01.2018 (Annexure P-5), passed by the Collector concerned (respondent no.3), in exercising the powers vested under Section 47-A of the Stamp Act, directed the petitioner to deposit an amount of Rs.4,53,516/-, out which an amount of Rs.2,80,565/- is on account of deficit stamp duty and registration fee and an amount of DHARAM VIR 2026.07.22 15:52 I attest to the accuracy and integrity of this document CWP-6993-2023 (O&M) -2- Rs.1,73,951/- as an interest at the rate of 12% from the date of registration of the sale deed Form-2. Fetching grievance from the aforesaid order, the petitioner preferred a statutory appeal, which was also dismissed vide order dated 17.07.2019 (Annexure P-7) by the Commissioner concerned (respondent no.2). The legality of both the orders (supra) has been put to question by filing the instant writ petition, cast under Article 226/227 of the Constitution of India. 3. Learned counsel for the petitioner submits that both the orders suffer from perversity, whereby the land in question has been declared and recorded as gairmumkin, and thereby requiring the petitioner to pay the stamp duty and registration fee as applicable on the land, which is meant for residential purpose. 4. In order to lend vigor to his arguments, he draws attention of this Court towards the Jamabandi for the year 2010-11 (Annexure P-2/T), reflecting the actual nature of the land, in Column No.7 thereof, as Chahi. He further placed reliance upon the Jamabandi for the year 2015-16 (Annexure P-3/T), wherein again the nature of the land is recorded as Chahi. 5. He further submits that the Collector concerned (respondent no.3), has merely on an objection raised by the Auditor concerned, passed the impugned order and no reason whatsoever, has been assigned requiring the petitioner to pay the deficit stamp duty that too considering the land as a residential in nature. DHARAM VIR 2026.07.22 15:52 I attest to the accuracy and integrity of this document CWP-6993-2023 (O&M) -3- 6. He further submits that the aforesaid perversity though pointed out by the petitioner by filing a statutory appeal, however, the same was not considered by the Commissioner concerned (respondent no.2), thereby, rendering the appellate order dated, 17.07.2019 (Annexure P-7), as illegal. 7. Learned State counsel, on the other hand, made sincere efforts to protect the legality of the impugned orders, and submitted that the independent Auditor appointed by the Government of Punjab had pointed out the deficiency of stamp duty. The khasra number mentioned in the sale deed falls in the residential/gairmumkin category, thereby requiring the petitioner to deposit the deficit stamp duty and registration fee etc. 8. This Court has considered the rival submissions, as made by learned counsel for the parties concerned and has perused the entire case file. 9. Shorn of unnecessary details, the petitioners purchased a land measuring 2 kanal 2 marla 42 square feet land through a sale deed which was registered on 17.12.2012, and the stamp duty was paid by applying Chahi rate @ 40 lakhs per acre. 10. As per the revenue record the nature of land in question was mentioned as Chahi (cultivable through tube-well). In Jamabandi for the year 2010-11, and also post the registration of the sale deed Jamabandi for the year 2015-16, the aforesaid land was recorded as Chahi. There is DHARAM VIR 2026.07.22 15:52 I attest to the accuracy and integrity of this document CWP-6993-2023 (O&M) -4- nothing on record to substantiate to the effect that the land in question is gairmumkin which requires the petitioner to pay stamp duty, treating the same as residential in nature. Even if, this Court considers that the land in question as gairmumkin, in that eventuality also, it cannot be concluded that the same is residential in nature. A land recorded as gairmumkin is indicative of the area being part of water channel, path, concrete or kachha construction etc., having acquired a permanent character, which converts the agricultural land to that of uncultivable land. Therefore, merely because land is recorded as gairmumkin, that itself does not convert the nature of the land from agricultural to that of residential. 11. A perusal of the order passed by the Collector concerned (respondent no.3), clearly reflects that it is purely based upon the audit objections, and no reason, whatsoever, has been assigned to consider the agricultural land as residential land. Therefore, the impugned order dated 18.01.2018 (Annexure P-5), is totally a non-speaking order, which does not pass the test of legality. Further, there is no evidence available on record, for the authorities to conclude that the land in question is gairmumkin. Instead, the revenue records speaks otherwise, to the effect that the land in question is agricultural in nature, cultivable through tube- well. Thus, the aforesaid order suffers from perversity and does not pass the test of legality. Since the Commissioner concerned (respondent No.2), while passing the order dated 17.07.2019 (Annexure P-7), failed to examine the aforesaid aspect in its proper perspective and merely DHARAM VIR 2026.07.22 15:52 I attest to the accuracy and integrity of this document CWP-6993-2023 (O&M) -5- affirmed the order of the Collector, the appellate order also does not withstand the test of legality. 12. Accordingly, the both the impugned orders, are set aside. 13. Resultantly, the instant petition, is, hereby, allowed. 14. All pending application(s), if any, also stand disposed of accordingly. (KULDEEP TIWARI) July 16, 2026 JUDGE dharamvir Whether speaking/reasoned. : Yes/No Whether Reportable. : Yes/No DHARAM VIR 2026.07.22 15:52 I attest to the accuracy and integrity of this document