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Judgment
7 paragraphs · 346 wordsS.S. Sodhi, J.
On May 29, 1975, the petitioners got registered from the Sub Registrar, Khanna, a document, described as an agreement.This document was registered with a registration fee of Rs. 10/. An audit objection was raised with regard to the amount paid as registration fee on this document and upon this proceedings were initiated against the petitioners for the recovery of the deficiency in registration fee thereof. It was said that the amount payable was Rs. 1196/. A notice Annexure P.2 was accordingly served upon the petitioners calling upon them to make good the said deficiency. It is this order which now stands challenged in this writ petition.
Mr. R.P. Bhatia, appearing for the Advocate General, Punjab, could point to no provision of law under which such a notice could be served upon the petitioners and recovery made.
It would be relevant to note here that under the Registration Act, as applicable to the State of Uttar Pradesh a specific provision has been made for the recovery of deficiency of any registration fee by section 80B thereof which is reproduced hereunder:
"80B. (1) If on inspection or otherwise, it is found that the fee payable under this Act in relation to any document which is registered has not been paid or has been insufficiently paid, such fee may (after failure to pay the same on demand within the prescribed period), on a certificate of Inspector General of Registration, Additional InspectorGeneral of Registration or Deputy Inspector General of Registration, be recovered from the person who presented such document for registration under section 32 as arrears of land revenue. Such certificate shall be final and shall not be called in question in any court or before any authority."
There is no similar provision in the Registration Act as applicable to the State of Punjab.
For the foregoing reasons there is no escape without the conclusion that the notice Annexure P.2 was without any sanction of law and is consequently hereby quashed.This writ petition is thus accepted with costs. Counsel fee Rs. 200/.