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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

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- 4 - P14ii41 'isii 1911/2015/14'

be pertinent to mention that, in order to ensure that there is no evasion of stamp duty,

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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