TMI Blog2010 (3) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... as not executed till 9.2.2001. 6. According to the appellants, in order to evade substantial stamp duty, the respondent filed a suit, without impleading the appellants as parties to the suit, for specific performance of agreement to sell dated 10.11.1999 executed by Smt. Gulati for the sale of property measuring 788 sq.yards for a total consideration of ₹ 1,95,000/-. The suit was promptly decreed in favour of the respondent by the Civil Judge (Junior Division), Faridabad. The suit as a matter of fact was filed on 14.9.2000 and decreed on 9.2.2001 and no further appeal was filed which clearly indicated that the suit was filed between the parties only with the purpose to evade the substantial stamp duty. The court directed its Reader to execute the decree and get the sale deed registered in favour of the respondent. The Reader of the court at the court s direction appeared before the Sub Registrar on 9.2.2001 and got the sale deed registered in favour of the respondent for the property for a sale consideration of ₹ 2,00,000/-. According to the appellants, the court decree was obtained by concealing the material facts in order to evade the actual payable stamp duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instrument is situate, appointed under the Registration Act, 1908, shall, within three years from the date of registration of any instrument, not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of its value or consideration, as the case may be, and the duty payable thereon and if after such examination, he has reasons to believe that the value or consideration has not been truly set forth in the instrument, he may determine the value or consideration and the duty as aforesaid in accordance with the procedure provided for in sub-section (2); and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty. 12. According to the District Collector, Faridabad the respondent did not truly set-forth the true value in the instrument, therefore, order under section 47-A was passed against him. 13. The respondent aggrieved by the said order of the District Collector filed an appeal before the Commissioner, Gurgaon Division, Gurgaon (Haryana) challenging the order dated 6.12.2005. The Commissioner by order dated 8.6.2007 dismissed the appeal by holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay the balance amount of ₹ 4,82,050/-. 21. The appellants also urged that when the respondent had paid the full amount of sale consideration on 10.11.1999, then why was the sale deed executed only on 9.2.2001? The respondent has given no explanation for non-registration of sale deed for such a long time. 22. The appellants urged that the jurisdiction of the High Court under Article 227 is very limited and the High Court, while exercising the jurisdiction under Article 227, has to ensure that the courts below work within the bounds of their authority. 23. More than half a century ago, the Constitution Bench of this court in Nagendra Nath Bora and Another v. Commissioner of Hills Division and Appeals, Assam Others AIR 1958 SC 398 settled that power under Article 227 is limited to seeing that the courts below function within the limit of its authority or jurisdiction. 24. This court placed reliance on Nagendra Nath s case in a subsequent judgment in Nibaran Chandra Bag v. Mahendra Nath Ghughu AIR 1963 SC 1895 . The court observed that jurisdiction conferred under Article 227 is not by any means appellate in its nature for correcting errors in the decisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the limited power under Article 227 cannot be invoked except for ensuring that the subordinate courts function within its limits. 29. This court over 50 years has been consistently observing that limited jurisdiction of the High Court under Article 227 cannot be exercised by interfering with the findings of fact and set aside the judgments of the courts below on merit. 30. According to the appellants, the High Court was not justified in interfering with the findings of fact of the courts below. Consequently, the impugned judgment of the High Court is totally unsustainable. 31. Mr. Manoj Swarup, Advocate appearing on behalf of the respondent supported the impugned judgment. According to him, the enquiry under section 47-A is confined to whether value has not been truly set forth in the instrument. According to him, the Legislature has expressed its intention clearly by emphasizing the detail i.e. that value as set forth in the instrument. Or else, the Legislature would have used the terminology market value or circle rates . 32. Mr. Swarup placed reliance on State of Punjab Others v. Mohabir Singh etc.etc. (1996) 1 SCC 609 . This Court in this case hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estioned. Therefore, the genuineness of the sale price has to be presumed. This finding of the High Court cannot be sustained. It would have far reaching ramifications and consequences. If the genuineness of the sale price entered into by the buyer and the seller cannot be questioned, then in majority of the cases it is unlikely that the State would ever receive the stamp duty according to the circle rate or the collector rate. The approach of the High Court is totally unrealistic. 37. The High Court in the impugned judgment has also erroneously observed that there cannot be any opportunity with the vendee to fabricate an agreement of sale for showing the incorrect sale price because the litigating parties would not ordinarily reach such an agreement and sign the fabricated document. 38. The High Court gravely erred in not properly comprehending the facts of this case in proper perspective and which has led to grave miscarriage of justice. 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 ₹ 4,200 per sq. yard fixed by the Collector of Faridabad meaning thereby that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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