Indian Stamp Act, 1899 (2 of 1899), Section 3-C (Punjab) – Exemption from stamp duty -- Family transfer of agriculture land – Father to son – 3% additional stamp duty imposed – Exemption claimed by virtue of notification dated 21.12.2021 issued by Government of Punjab, stating that the stamp duty upon transfer of agricultural land, rural residential property to his Class-I heirs, during his lifetime, would be exempt – As the transfer deed had been executed by the father of the petitioner in the name of the petitioner pertaining to agricultural land, it would be exempt from additional stamp duty -- Impugned orders imposing the additional stamp duty are unsustainable -- Petition allowed, impugned orders set aside.
