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36 - Certificate by Collector (1) When an instrument brought to the Collector under section 35 is, in his

opinion, one of a description chargeable with duty, and

(a) the Collector determines that it is already fully stamped, or

(b) the duty determined by the Collector under section 35, or such a sum as, with

the duty already paid in respect of the insrument, is equal to the duty so determined, has been paid, the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable, has been paid.

(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in the manner aforesaid that such instrument is not so chargeable.

(3) Any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped: Provided

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- 4 - ii4 HsqJ_551/2016/J1q

that nothing in this section shall authorize the Collector to endorse any instrument chargeable with a duty not exceedingten paise or any bill of exchange or promissory note, when brought to him, after the drawing or execution thereof, on paper not duly

stamped. Provided further that,: (a) any instrument executed or first executed in the State and brought to the

Collector within one month of its execution or first execution, as the case may be; or

(b) any instrument executed or first executed out of State and brought to the Collector within three months after it has been first received in the State;

shall be chargeable with duty as applicable at the time of its execution and where any instrument is presented to the Collector after the period specified above, such instrument shall be chargeable with duty as applicable at the time of its presentation and calculated on the basis of market value, wherever applicable, prevalent on the date of its presentation before the

Collector and he may certify accordingly.

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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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1139. 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,

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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