Face2News/Chandigarh

Punjab and Haryana Court Advocate Mr. Hemant Kumar in a communication to Prof. Ashim Kumar Ghosh, Governor, Shri Nayab Singh, CM,  Sh. Vipul Goel, Revenue & Disaster Management and Consolidation Deptt, Dr. Sumita Misra, IAS, Additional Chief Secretary, Home, Jails, Crimial Investigation and Administration of Justice Departments and currently Link Officer (L.O.) ---Additional Chief Secretary to Govt. Haryana and Financial Commissioner, Revenue & Disaster Management and Consolidation Deptt., all Divisional Commissioners in Haryana, and the Deputy Commissioners in Haryana, has raised the issue of New Collector Rate Scheduled to comeinto force in Haryana from today .(1.8.25).

In his communication Mr. Hemant Kumar, said, this Memorandum cum Representation is being sent purely in societal interest  as a public spirited individual in order to uphold the majesty of law (read Indian Stamp Act, 1899) 

Since the colonial/British era, Deputy Commissioner of a District who is also designated as Collector under various statutory enactments in such capacity as such is responsible for not only collecting arrears of land revenue but also use to fix or determine annual 'Collector Rate' of land and property situated within the territory of its district, both in terms of land and buildings whether its nature is residential or commercial, which is the minimum amount of government notified valuation at which revenue has to be paid in the form of Stamp Duty to the Registration Authorities of the State Government on the instruments drafted by the individuals/organizations etc. on account of sale or purchase or transferring a piece of land or building etc amongst themselves within the district. 

The undersigned came across the prevalent legal provisions relating to determination of Collector Rate in State of Punjab which have been framed by State Government under appropriate provisions of Indian Stamp Act, 1999 under the name of Punjab Stamp (Dealing of Under-Valued Instruments) Rules, 1983 wherein Rule 3A, as inserted therein with effect from Aug, 2002, stipulates the Procedure to be adopted for fixation of minimum value of land/property. This provision prescribes the due procedure for determining the Collector Rate in a District including that of Agricultural land. The above 1983 Rules have been framed by the Punjab Government under Section 47-A of Indian Stamp Act, 1899. 

The aforementioned Rule 3A ( Read Punjab Rule) is reproduced as under 

[3A. Procedure to be adopted for fixation of minimum value of land/property. - The Collector of district shall in consultation with Committee of experts consisting of officers of the department of Public Works (Building and Road), Department of Revenue and Rehabilitation, Punjab Urban Development Authority, Department of Local Government, Department of Rural Development and Panchayats Department of Horticulture/Forest/Town Planning/Industries or any other department as may be found desirable, fix the minimum market value of land/properties, located in his district, locality- wise and category-wise and convey the same to the Registering Officer(s) for the purposes of levying of stamp duty on instruments of transfer of any property.

The value of agricultural land will be fixed per acre/per bigha whereas for other lands/properties, it will be fixed per Marla, per square yards/per square feet/per square metre keeping in view the following factors :

(a) In case of agricultural land, -

(i) Classification of land.

(ii) Source of irrigation.

(iii) Distance from roads, Bazars, Bus Stand, Railway Station, Factories, Educational Institutions, Hospitals, Government Offices and shopping complexes.

(iv) Situation of land like urban/rural.

(v) Number of crops per year sown.

(vi) Any other special feature having bearing on valuation.

(b) In case of non-agriculture land, -

(i) Distance from Roads, Bazars, Bus Stand, Railway Station, Factories, Educational Institutions, Hospitals Government Offices and Shopping Complexes.

(ii) Situation of land like urban/rural.

(iii) Purpose for which the land is being used presently

(iv) Any other special features having bearing on the valuation.

(c) In case of buildings, -

(i) Type of construction, i.e. concrete, pucca bricks or other material.

(ii) Year of construction.

(d) In case of gardens, -

(i) Kind of land.

(ii) Source of Irrigation.

(iii) Cost of trees, according to their kind, value, size and age.

(iv) Income being derived out of the garden.

(v) Whether situated in urban or rural area.

(vi) Any other special features having bearing on the valuation.

Note :- The list of factors given above is only indicative and not exhaustive.

The rates so fixed, will be revised by the Collector, once a year as far as possible in the month of March and to be effective from first April of each year or after one month of its fixation. Copies of rates so fixed/revised shall be made available by the Collector to the Government, Inspector General of Registration, Punjab, Commissioners of Divisions, Sub-Divisional Magistrates and the Registering Officers concerned. The Registering Officers will display the rate lists on the notice board for the information of general public. The value of land/properties so fixed/revised shall be deemed to be the price, which it would have fetched if sold in public auction.

However, the undersigned has failed to find similar corresponding Rule/Sub-Rule in respect of Haryana i.e. Haryana Stamp (Prevention of Under -Valuation of Instruments ) Rules, 1978 as amended till date. The above 1978 Rules have been framed by Haryana Government under Section 47-A of Indian Stamp Act, 1899.

Hence, in view of the above, the ibid 1978 Haryana Rules ought to be and should be duly amended on lines of ibid 1983 Punjab Rules ( read Rule 3A therein) to provide a procedure to be adopted for fixation of minimum value of land/property.  

In his representation,Mr. Hemant Kumar requested the authorities to take due cognizance in this regard and order suitable action accordingly at the earliest.