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"Provided that where any instrument executed or first executed is brought
to the Collector after the expiration of one month from the date of its execution or first
execution, such instrument shall be chargeable with duty as applicable at the time of
its presentation before the Collector under this section."
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"We are of the opinion that the view taken by the learned single Judge as well as by
the Division Bench cannot be sustained and the same is set aside. The Collector shall
determine what was the valuation of the instrument on the basis of the market value
of the property at the date when the document was tendered by the respondent for
registration, and the respondent shall pay the stamp duty charges and surcharges, if
any, as assessed by the Collector as per the provisions of the Act."
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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 Rs. 4,200/- per
sq. yard fixed by the Collector of Faridabad meaning thereby that after the notification,
no sale deed can be registered for an amount lesser than Rs. 4200/- per sq. yard. It may
be pertinent to mention that, in order to ensure that there is no evasion of stamp duty,
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circle rates are fixed from time to time and the notification is issued to that effect. The
issuance of said notification has become imperative to arrest the tendency of evading
the payment of actual stamp duty. It is a matter of common knowledge that usually the
circle rate or the Collector rate is lower than the prevalent actual market rate but to
ensure registration of sale deeds at least at the circle rates or the Collecter rates such
notifications are issued from time to time by the appellants.
"42. In the facts and circumstances of the case, the impugned judgment of the
High Court cannot by sustained and is accordingly set aside and the order passed by the
District Collector, Faridabad which was upheld by the Commissioner, Gurgaon is
restored. The respondent is directed to pay the balance stamp duty within four weeks
from the date of this judgement, otherwise the appellants would be at liberty to take
appropriate steps in accordance with law."
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