CWP-17673 CWP-18855 IN THE HIGH COURT OF PUNJAB AND HARYANA (102 + 209) 1. CWP-17673 TRL Riceland Pvt. Ltd. State of Haryana 2. CWP-18855 M/s Talvi Builders and Developers Pvt. Ltd. State of Haryana CORAM: Present: KULDEEP TIWARI 1. together, as a common legal issue arises for consideration, as to whether, 17673-2025 (O&M) and 18855-2025 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ) 17673-2025 (O&M) TRL Riceland Pvt. Ltd. Versus State of Haryana and others 18855-2025 (O&M) M/s Talvi Builders and Developers Pvt. Ltd. Versus State of Haryana and others HON’BLE MR. JUSTICE KULDEEP TIWARI Ms. Fury Jain, Advocate for the petitioner in CWP-17673 Mr. Kunal Dawar, Sr. Advocate with Ms. Shrui Mandhotra, Advocate for the petitioner in CWP-18855 Mr. Vivek Chauhan, Addl. AG, Haryana. Mr. Nitin Kaushal, Advocate and Mr. Sahil, Advocate for respondent No.5. *** KULDEEP TIWARI, J.(ORAL) Both the instant writ petition(s) are amenable to be decided as a common legal issue arises for consideration, as to whether, IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision : 27.07.2026 ...Petitioner Versus ...Respondents M/s Talvi Builders and Developers Pvt. Ltd. ...Petitioner Versus ...Respondents KULDEEP TIWARI 17673-2025. Mr. Kunal Dawar, Sr. Advocate with Shrui Mandhotra, Advocate 18855-2025. Mr. Vivek Chauhan, Addl. AG, Haryana. Nitin Kaushal, Advocate and for respondent No.5. petition(s) are amenable to be decided as a common legal issue arises for consideration, as to whether, the 1 petition(s) are amenable to be decided the MANPREET SINGH 2026.07.29 10:01 I attest to the accuracy and authenticity of this order/judgment CWP-17673 CWP-18855 donor is required consent of learned counsel together for adjudication. 2. 3. legality of order Revenue Officer of the Indian Stamp Act, wherethrough, the petitioner w extent of Rs.10,75,983/ well as, the order dated 09.04.2025 (Annexure P Commissioner, Gurugram Division, Gurugram appeal preferred by the petitioner, was also dismissed. 4. provisions of Section 29 of the recipient is required to pay the stamp duty, and not the donor. submits that this issue was never adjudicated by the authorities concerned, despite duly raised. 5. concerned, is under to whether, 6. was not made clear, as to who has to pay the stamp duty rather the has been held liable. 17673-2025 (O&M) and 18855-2025 (O&M) required to pay the stamp duty, or consent of learned counsels for both the parties, the same are being taken up together for adjudication. For brevity, the facts are being taken up from CWP Through the instant writ petition, legality of order dated 31.05.2023 (Annexure P Revenue Officer-cum-Collector, in a proceedings initiated under Section 47 of the Indian Stamp Act, 1899 (hereinaf wherethrough, the petitioner was held liable to pay the stamp duty, to the extent of Rs.10,75,983/-, and Deficient Registration well as, the order dated 09.04.2025 (Annexure P missioner, Gurugram Division, Gurugram appeal preferred by the petitioner, was also dismissed. Learned counsel for the petitioner, w provisions of Section 29 of the Act, has submitted before this Court that the recipient is required to pay the stamp duty, and not the donor. submits that this issue was never adjudicated by the authorities concerned, despite duly raised. She also submits that the District Reve concerned, is under the statutory obligation to decide the issue, specifically, as to whether, who has to pay the stamp duty; the dono While fastening the liability to pay not made clear, as to who has to pay the stamp duty rather the has been held liable. Finally, she submits that on account of the order passed or the recipient. Therefore, with the the parties, the same are being taken up , the facts are being taken up from CWP-17673-2025. petition, a challenge is thrown to the dated 31.05.2023 (Annexure P-8), passed by the District proceedings initiated under Section 47 (hereinafter referred to as ‘the Act’) held liable to pay the stamp duty, to the egistration Fee of Rs.50,000/-, as well as, the order dated 09.04.2025 (Annexure P-10), passed by learned missioner, Gurugram Division, Gurugram, wherethrough, the statutory appeal preferred by the petitioner, was also dismissed. Learned counsel for the petitioner, while referring to the submitted before this Court that the recipient is required to pay the stamp duty, and not the donor. She further submits that this issue was never adjudicated by the authorities concerned, that the District Revenue Officer-cum-Collector statutory obligation to decide the issue, specifically, as the donor, or the recipient. While fastening the liability to pay the deficient stamp duty, it not made clear, as to who has to pay the stamp duty rather the executant Finally, she submits that on account of the order passed 2 herefore, with the the parties, the same are being taken up 2025. the District proceedings initiated under Section 47-A ter referred to as ‘the Act’), held liable to pay the stamp duty, to the , as 10), passed by learned , wherethrough, the statutory the submitted before this Court that the She further submits that this issue was never adjudicated by the authorities concerned, Collector statutory obligation to decide the issue, specifically, as , it executant Finally, she submits that on account of the order passed MANPREET SINGH 2026.07.29 10:01 I attest to the accuracy and authenticity of this order/judgment CWP-17673 CWP-18855 by the Collector concerned, deposit the deficient stamp duty, thereby, giving instant writ petition. 7. counsel for the State, as to whether, the issue, in question, or not 8. the orders (supra), passed by the authorities concerned, of legality and th Consequently, the order order dated 09.04.2025 (Annexure P 9. concerned, with a direction to of hearing to the petitioner(s), pay the stamp duty; the donor or the recipient, within a period of three months, from the date of receipt of certified copy of this order. 10. No.5-Dakshin Haryana Bijli Vitran Nigam, shall extend all cooperation to the Collector concerned, in adjudicating the matte specified. 11. disposed of 12. of. 17673-2025 (O&M) and 18855-2025 (O&M) by the Collector concerned, the petitioner ha deposit the deficient stamp duty, thereby, giving instant writ petition. At the very outset, this Court has put a specific query to learned counsel for the State, as to whether, the authorities concerned, has a the issue, in question, or not, to which, he fairly In view of the above, this Court is of the considered opinion that the orders (supra), passed by the authorities concerned, of legality and therefore, the same requires interference of this Court. Consequently, the order dated 31.05.2023 (Annexure P order dated 09.04.2025 (Annexure P-10), is ordered to be Furthermore, the instant matter is with a direction to decide the issue, of hearing to the petitioner(s), specifically, as to whether, who is required to pay the stamp duty; the donor or the recipient, within a period of three months, from the date of receipt of certified copy of this order. This Court is sanguine that the petitioner, as well as, respondent Dakshin Haryana Bijli Vitran Nigam, shall extend all cooperation to the Collector concerned, in adjudicating the matte With the aforesaid direction, both the instant disposed of. Pending miscellaneous applications, if any, petitioner has been served with a notice to deposit the deficient stamp duty, thereby, giving a cause of action to file the At the very outset, this Court has put a specific query to learned the authorities concerned, has adjudicated , to which, he fairly answered in negative. this Court is of the considered opinion that the orders (supra), passed by the authorities concerned, does not pass the test erefore, the same requires interference of this Court. dated 31.05.2023 (Annexure P-8), as well as, the 10), is ordered to be set aside. matter is remitted back to the Collector decide the issue, after affording due opportunity specifically, as to whether, who is required to pay the stamp duty; the donor or the recipient, within a period of three months, from the date of receipt of certified copy of this order. This Court is sanguine that the petitioner, as well as, respondent Dakshin Haryana Bijli Vitran Nigam, shall extend all cooperation to the Collector concerned, in adjudicating the matter in a time bound manner, as , both the instant writ petition(s) are applications, if any, also stands disposed 3 notice to a cause of action to file the At the very outset, this Court has put a specific query to learned djudicated this Court is of the considered opinion that does not pass the test erefore, the same requires interference of this Court. 8), as well as, the Collector after affording due opportunity specifically, as to whether, who is required to pay the stamp duty; the donor or the recipient, within a period of three months, This Court is sanguine that the petitioner, as well as, respondent Dakshin Haryana Bijli Vitran Nigam, shall extend all cooperation to the r in a time bound manner, as petition(s) are stands disposed MANPREET SINGH 2026.07.29 10:01 I attest to the accuracy and authenticity of this order/judgment CWP-17673 CWP-18855 13. numbered above. July 27, 2026 Manpreet 17673-2025 (O&M) and 18855-2025 (O&M) Photocopy of this order be placed on the connected case file, as numbered above. 2026 Whether speaking/reasoned Whether reportable Photocopy of this order be placed on the connected case file, as (KULDEEP TIWARI) JUDGE : Yes/No : Yes/No 4 Photocopy of this order be placed on the connected case file, as MANPREET SINGH 2026.07.29 10:01 I attest to the accuracy and authenticity of this order/judgment