Aftab Alam, J.

1. Heard Mr. Ashok Kumar Choudhary, counsel for the petitioner and the J.C. to G.P.VII representing the State. Also heard Mr. R.N. Mukhopadhya, counsel appearing on behalf of the respondent Regional Rural Bank.

2. The petitioner seeks to challenge the proceedings of Certificate Case No. 6 of 2002-03 instituted against him before the Subdivisional Certificate Officer, Banka. The certificate case was instituted by the Collector, Banka for recovery of the amount allegedly payable as stamp duty (Rs. 12,600.00 ) and registration fee (Rs. 5000.00 ) on the deed of simple mortgage executed by the petitioner in favour of the respondent bank in connection with a loan taken by him.

3. The relevant facts of the case are simple and brief. In the year, 1996, the petitioner took an agriculture loan of Rs. 2 lacs from the Bhagalpur - Banka Kshtriya Gramin Bank, Bounsi branch. He was required to make a simple mortgage of his land(s) as security for repayment of the loan amount. The petitioner executed a deed of simple mortgage in favour of the bank and it. was presented for registration before the registry office, Banka some time in the month of July, 1996. At. that time it w