Amar Inder Singh vs State Of Haryana & Ors.

KULDEEP TIWARI, J.(Oral)

Since a common issue arises for consideration in both the writ petitions, they are amenable to being decided together. For the sake of brevity, the facts are being culled out from CWP-9096-2023.

The petitioner has approached this Court seeking a direction upon respondent no.2 to extend the period of validity of the exemption certificate, enabling him to avail the exemption from payment of stamp duty and registration fee for purchasing agricultural land, as granted vide Certificate dated 15.10.2019 (Annexure P-4), with effect from 23.07.2019 to 22.07.2021.

It has surfaced from the record that the petitioner did utilise a part of the awarded amount before March, 2020. Thereafter, on account of the outbreak of the COVID-19 pandemic and the restrictions imposed in consequence thereof, the petitioner was not in a position to effectively utilise the remaining amount for purchasing agricultural land.

Thus, the petitioner has, approached this Court seeking issuance of a mandamus upon the respondents for extending the validity of the aforesaid certificate, thereby enabling him to utilise the awarded amount for purchasing agricultural land.

The exemption in the Stamp Duty has been given by the State of Haryana, by adopting a welfare-oriented notification, in order to promote agriculture in the area, and enabling the farmers, who have been deprived from their agricultural land, to reinvest the awarded amount in the agricultural land and continue with their agricultural profession. The State Government, however, has not considered the aspect as to whether, in view of the COVID-19 pandemic and the restrictions which remained operative during the relevant period, any extension of the validity period of the certificate was warranted. The aforesaid aspect requires consideration by the State Government. Therefore, at the first instance, respondent no.1, is directed to consider the instant writ petition as a representation on behalf of the petitioner and, thereupon, take a decision thereon, keeping in view the difficulties faced by the petitioner on account of the COVID-19 pandemic and the object underlying the exemption granted under the aforesaid notification.

The aforesaid exercise shall be carried out within a period of four months from the date of receipt of a certified copy of this order.

Both the petitions are disposed of accordingly.

A photocopy of this order be placed on the file of the connected case.