1) you have to prove that sum of 150 lakhs was received by POA holder

2) sale deed would not be cancelled . you have to recover excess amount from POA 

3) file complaint with commissioner anti evasion income tax 

4) if money was paid in cash there is no evidence to prove allegations made by you 

Instead of going to various revenue authorities you should file a suit against the poa to recover the excess sale price that he received from the buyer by doing an underhand cash deal 

The buyer can be joined as a party defendant too

You can claim Two reliefs in the alternative - one for cancelation of sale deed and restoring the property to you and second to claim the excess money from the poa - these two reliefs can be claimed without prejudice to each other 

However since you would claiming recovery of possession you will have to pay court fee on market value of the property and also have to pay court fee on the excess money sought to be recovered , subject to max court fee that can be charged in your state 

Your query presents a strong case of fraud, breach of fiduciary duty by the Power of Attorney (POA), and tax evasion. Below is a detailed professional response addressing your concerns, legal remedies, and steps to secure justice while ensuring my engagement as your legal counsel:

1. Can the Sale Deed Be Cancelled Due to Fraud?

Yes, the sale deed can be cancelled if it is proven that the POA acted fraudulently or in bad faith. As per Section 17 of the Indian Contract Act, 1872, and Sections 31–34 of the Specific Relief Act, 1963, the sale deed may be cancelled if:

• The POA misrepresented the sale price to the owner.
• The POA sold the land for a much higher market price but recorded only the circle rate in the sale deed.

Steps to Take:

• File a civil suit for cancellation of the sale deed on grounds of fraud and misrepresentation.
• Add both the buyer and the POA as defendants in the suit.
• Request the court to direct the buyer and POA to disclose the actual sale consideration paid.

2. Will the Punjab Revenue Department Investigate?

The Punjab Revenue Department may investigate if fraud is brought to their notice, as it involves:

• Underreporting the sale price to evade stamp duty.
• Recording false consideration in official records.

Steps to Initiate:

• File a complaint with the Tehsildar/Sub-Registrar’s Office where the sale deed was registered.
• Provide evidence, such as the POA’s expensive purchases and circumstantial evidence of fraud.
• Request the Revenue Department to conduct an inquiry into the undervaluation of the property.

3. Will the Commissioner or Deputy Commissioner Investigate?

The Deputy Commissioner or Commissioner may investigate if a formal complaint is filed, as they are empowered to address irregularities under revenue laws.

Steps:

• File a detailed complaint to the Deputy Commissioner of the District where the land is located, stating:

• Fraudulent underreporting of the sale price.
• The breach of trust by the POA.

• Attach evidence, including the POA's refusal to disclose the actual transaction value and any suspicious financial activities.

4. Will the Income Tax Department Investigate?

Yes, the Income Tax Department will likely investigate this case, as:

• The buyer and POA have evaded taxes by underreporting the sale price.
• The POA has gained unaccounted income (black money) from the transaction.

Steps to Initiate:

• File a complaint with the Income Tax Department (via the TEP – Tax Evasion Petition process) highlighting:

• The discrepancy between the actual market value and the circle rate recorded in the sale deed.
• The POA’s purchase of expensive assets disproportionate to their known income.

• Request an investigation into the buyer's and POA’s financial records.

5. How to Find Out the Real Sale Price?

To uncover the real sale price, you can pursue the following:

• File a Civil Suit: Request the court to summon the buyer’s and POA’s bank records under Order XI CPC (Discovery and Inspection) to verify the transaction amount.
• Bank Statements: Seek details of the payment made by the buyer to the POA. If cash payments were involved, argue this as a breach of fair transaction laws.
• Local Enquiry: Conduct an informal investigation in the area where the land is located. Speak to brokers, neighbors, or other buyers to ascertain the prevailing market price at the time of sale.
• RTI Application: File an RTI with the Revenue Department to access details of other property sales in the area to compare rates.

Legal Remedies for the Landowner

1. Civil Remedies:

• File a suit for cancellation of the sale deed on the grounds of fraud and breach of trust.
• File a suit for accounting and recovery of the actual sale amount from the POA.

• Lodge an FIR under Sections 406 (Criminal Breach of Trust), 420 (Cheating), and 467 (Forgery) of the Indian Penal Code.
• Name the POA and buyer as accused for conspiring to defraud you.

• File complaints with the Income Tax Department and Punjab Revenue Department for tax evasion and undervaluation.

Engaging Me as Your Advocate

To effectively pursue these remedies, legal expertise is essential. Here’s how I can assist you:

• Drafting Complaints and Petitions: Prepare and file complaints to the Revenue Department, Deputy Commissioner, and Income Tax Department.
• Filing Civil and Criminal Cases: Draft and represent you in court for cancellation of the sale deed, recovery of misappropriated funds, and filing criminal cases.
• Evidence Gathering: Assist in collecting and presenting strong evidence, including bank records and local market analysis, to support your case. 
  
  
  

Next Steps

1. Provide me with the POA document, sale deed, and any available evidence of fraud or suspicious purchases by the POA.
2. Schedule a meeting to strategize and prepare complaints or legal notices.
3. I will represent you in all legal forums to ensure justice and recovery of your rightful amount.

Online/Offline Consultation Fee: ₹5,000 for an initial detailed legal consultation.

Contact No - Nine five nine two five zero zero zero six eight 

Feel free to reach out for further assistance. Together, we can ensure that the fraud is uncovered, and your losses are recovered.

In my opinion the POA has paid the owner the sale consideration amount as per the registered sale deed, hence the owner's claim for having sold the property at a higher value, without any evidence but only on a presumption or imaginary thought will not be legally maintainable.

If the sale of property was executed at the government rate then it cannot be considered as a deceitful act hence the revenue department may not entertain any such complaint.

Without documentary evidence the commissioner of police also may not entertain any complaint .

If there is proof to prove that the POA agent has accumulated Auden wealth and not paid taxes then a complaint for tax evasion can be made with documentary evidences to prove the allegations.

Unless you have clinching evidence to establish your allegations your efforts in this regard will be a futile exercise.

The  amount of fraud is huge. Admitted practice is, the price land mentioned in the  sale deed is always on the  lower side to save on stamp duty. The  difference between government rate and commercial is many times more than 100 to 300 per cent. This is clear case of criminal breach of trust by the  POA in collusion with purchaser of property. File criminal complaint against both in the  Court of Magistrate  under Section 316 of BNS, 2023 for dishonest misappropriation of property by both. You were defrauded for at least 50L per acre. With the  proof of criminal complaint  file a civil suit for cancellation of sale deed and declaration against both POA as defendant  No. 1 and purchaser as defendant  No.2. misappropriation and be proved by sudden influx of cash to the  POA.

Yes it may be investigated if there is some foul play then strict action can be taken 

If a Power of Attorney (POA) sells farmland in Punjab at a higher market price but records only the lower Sarkari rate in the sale deed to save stamp duty for the buyer and withholds the additional proceeds from the owner, this constitutes fraud. The sale deed can be challenged and potentially cancelled under Section 31 of the Specific Relief Act, 1963, if fraud is proven. A criminal complaint can be filed against the POA under Sections 406 (Criminal Breach of Trust) and 420 (Cheating) of the IPC. The Punjab Revenue Department or Deputy Commissioner can be approached for an administrative inquiry, although such investigations may require a formal court directive. Reporting the discrepancy to the Income Tax Department may also prompt an investigation into the financial irregularities. To ascertain the actual sale price, banking records, witness testimony, and the POA's sudden acquisition of assets can serve as evidence. Filing a civil suit for cancellation of the sale deed and recovery of the concealed amount is strongly advised.

Thanks and Regards,
Advocate Aman Verma, Legal Corridor