THE KALGIDHAR TRUST vs COMMISSIONER PATIALA DIVISION AND OTHERS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 101 CWP-5279-2023 Date of Decision : July 13, 2026 THE KALGIDHAR TRUST -PETITIONER V/S COMMISSIONER, PATIALA DIVISION, PATIALA AND OTHERS -RESPONDENTS CORAM: HON'BLE MR. JUSTICE KULDEEP TIWARI Present: Mr. Ranjit Singh Sidhu, Advocate for the petitioner. Mr. Sahil R. Bakshi, A.A.G., Punjab. *** KULDEEP TIWARI, J. (ORAL) 1. Through the instant writ petition, the petitioner-Trust has laid challenge to the order dated 13.07.2017 passed by the District Collector, whereby a sum of ₹5,70,938/- was determined as deficit stamp duty and registration fee in respect of Sale Deed dated 10.05.2013, with a direction to deposit the said amount within a period of three months, failing which the same was ordered to be recovered along with interest at the rate of 9% per annum. Challenge has also been laid to the order dated 12.10.2022 passed by the Divisional Commissioner, whereby the appeal preferred by the petitioner was dismissed. 2. Learned counsel for the petitioner submits that the petitioner is a charitable trust running more than 100 educational institutions and imparting free education to poor and underprivileged students. It is contende