Withdrawal of stamp duty relief to farmers challenged

Saurabh Malik

Tribune News Service

Chandigarh, November 20

The withdrawal of concession on stamp duty granted a decade back to the farmers purchasing agricultural land within two years of receiving compensation for acquired land has come under judicial scanner.

Taking up the matter, the Punjab and Haryana High Court has not only put the State of Haryana on notice, but also stayed the recovery, if any, from the petitioner-farmers.

The matter was brought to the High Court’s notice after a petition against the State of Haryana and other respondents was filed by Khushhal and other petitioner through counsel RN Lohan and Kuldeep Sharma.

Appearing before the Bench of Justice Rajbir Sehrawat, the counsel submitted that the concession was granted vide notification dated November 9, 2010, to the farmers purchasing agricultural land within two years from the date of receipt of compensation.

Elaborating, the counsel submitted that the notification was issued by the Financial Commissioner and Principal Secretary to Government of Haryana, Revenue and Disaster Management Department after due approval from the Council of Ministers. As such, the notification had statutory character.

But now, Additional Chief Secretary and Financial Commissioner to Government of Haryana, Revenue and Disaster Management Department, had tried to put an end to the benefit in the name of a clarification while writing a simple letter. “This is beyond his authority,” the counsel contended.

The Bench was also told that the petitioners’ land was acquired after the enactment of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act. The benefit of stamp duty exemption and registration fee granted vide notification dated November 9, 2010, and January 3, 2011, was never undone by the Act.

In fact, the exemption granted by the Haryana Government vide the notifications was applicable to acquisition under the Land Acquisition Act, 1894, or any other corresponding statute on the subject. “The action of the respondents issuing the letter dated October 23, 2019, and April 19, 2021, and consequently issuing the notices for recovering the stamp duty is arbitrary, discriminatory, illegal, unconstitutional and contrary to the rules of natural justice,” the counsel added.

Taking a note of the submissions, Justice Sehrawat issued notice of motion, which was accepted by Haryana Additional Advocate-General Rajesh Gaur on behalf of the respondents. Accepting his prayer for time to file a written statement, Justice Sehrawat fixed the matter for April 26 for further hearing.

Ending the benefit

Additional Chief Secretary and Financial Commissioner to Government of Haryana, Revenue and Disaster Management Department, had tried to put an end to the benefit in the name of a clarification while writing a simple letter.