Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

State Of Haryana & Ors. Versus Manoj Kumar

2010 (3) TMI 1207 - Supreme Court Of India

C.A. 2226 Of 2010 - Dated:- 9-3-2010 - Bhandari Dalveer Chand And Sharma Mukundakam, JJ JUDGMENT Dalveer Chand Bhandari,. 1. Leave granted. 2. This appeal is directed against the judgment dated 4.2.2008 passed by the Division Bench of the High Court of Punjab & Haryana at Chandigarh in a Civil Writ Petition No. 12094 of 2007. 3. The appellants are aggrieved by the impugned judgment of the High Court by which the High Court has set aside the concurrent findings of courts below while exercisin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cording 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 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

377; 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. 7. According to the appellants, the Joint Sub Registrar, Faridabad made a report that the sale deed executed on 9.2.2001 by respondent Manoj Kumar and the owner Manjula Gulati was under-valued. According to him, no sale deed can be registered for an amount which is less than the amount fixed by the collector or the circle rate (Rs.4,200/- p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

#8377; 4,82,050/-. 10. The interpretation of amended section 47(A) of the Haryana Act has to be in consonance with the notified circle rates and any value fixed below that would be in direct conflict with the prevalent law of the land and, therefore, liable to be struck down by the authorities. 11. Section 47-A of the Haryana Amendment to Stamp Act, as applicable to the parties, reads as under:- S.47-A. - Instruments under-valued, how to be dealt with. - (1) If the Registering Officer appointed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the value or consideration and the duty as aforesaid and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty. (3) The Collector may suo motu, or on receipt of reference from the Inspector-General of Registration or the Registrar of a district, in whose jurisdiction the property or any portion thereo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ot 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

missioner preferred a Civil Writ Petition No.12094 of 2007 before the High Court of Punjab and Haryana. 15. The High Court while exercising its jurisdiction under Article 227 of the Constitution has set aside the concurrent findings of facts of the courts below and observed that where the specific performance of contract in respect of immovable property has been granted, the ostensible sale price given in the transfer deed is to be accepted by the Registering Authority. 16. According to the High .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed. Therefore, the genuineness of the sale price has to be presumed. 18. The appellants were not parties in the first place in the said suit and, therefore, either in law or on facts could not be bound by such a decree hence, such observation and finding on the fact of it is illegal and liable to set aside. 19. The High Court in the impugned judgment has set aside the concurrent findings of fact of the courts below. The appellants aggrieved by the impugned judgment of the High Court have preferr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the respondent paid only ₹ 31,000/-. Hence the respondent was under the bounden obligation to pay 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 v .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 subordinate courts or tribunals but is merely a power of superintendence to be used to keep them within the bounds of their authority. 25. This court had an occasion to examine this aspect of the matter in the cas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e record. There was no failure on the part of the learned Subordinate Judge to exercise jurisdiction nor did he act in disregard of principles of natural justice. Nor was the procedure adopted by him not in consonance with the procedure established by law. In exercising the supervisory power under Article 227, the High Court does not act as an Appellate Court or Tribunal. It will not review or reweigh the evidence upon which the determination of the inferior court or tribunal purports to be base .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, where grave injustice would be done unless the High Court interferes. 27. A three-Judge Bench of this court in Rena Drego (Mrs.) v. Lalchand Soni & Others (1998) 3 SCC 341 again abundantly made it clear that the High Court cannot interfere with the findings of fact recorded by the subordinate court or the tribunal while exercising its jurisdiction under Article 227. Its function is limited to seeing that the subordinate court or the tribunal functions within the limits of its authority. It .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

indings 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 in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ment relating to the transfer or property has not been truly set forth or valued or consideration mentioned when it is presented for registration…… …….. 6. It would thus be seen that the aforesaid guidelines would inhibit the Registering Authority to exercise his quasi-judicial satisfaction of the true value of the property or consideration reflected in the instrument presented before him for registration. The statutory language clearly indicates that as and when such .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

p; Others (2004) 2 SCC 9 held that:- 22…..The authorities cannot regard the guideline valuation as the last word on the subject of market value….. 24….It is clear, therefore, that guideline value is not sacrosanct as urged on behalf of the appellants, but only a factor to be taken note of if at all available in respect of an area in which the property transferred lies……... 34. In the light of the above it is submitted that circle rates could have been taken as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e opinion that the High Court, in the impugned judgment, has erred in interfering with the concurrent findings of fact of the courts below under its limited jurisdiction under Article 227 of the Constitution. The High Court erroneously observed that the the authenticity of the decree passed by the court cannot be questioned. 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 consequence .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tor rate is lower than the prevalent actual market rate but to ensure registration of sale deeds at least at the circle rates or the collector rates such notifications are issued from time to time by the appellants. 40. In the impugned judgment, the High Court has not properly construed the observations of the District Collector, Faridabad in which he has clearly stated as under :- It appears that the suit has been filed in the Civil Court and decree passed with the intention to avoid tax and st .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version