In all these writ applications, petitioners have questioned the vires of Section 47A of the Indian Stamp Act (hereinafter called and referred for the sake of brevity as the said Act) as amended by the Bihar Act, 18 of 1988 which was subsequently amended by Bihar Amendment Act, 1991 as also the Rules flamed by the State of Bihar known as Bihar Instrument Valuation Rules, 1991, published in the Bihar Gazette dated 27.12.1991 The petitioners have also questioned the respective orders passed by different registering authorities whereby and whereunder he refused to register the instruments presented to him, Inter alia, on the ground that the valuation mentioned therein does not reflect the market value of the property which are the subject matter of the transaction in question.

2. In view of the pure question of law involved in these writ applications, it is not necessary to state the fact of the matters in details.

Suffice it to say that the writ petitioners intended to transfer their right, title and interest in favour of third parties.

3. In most of the writ petitions, the petitioners presented deeds of sale before the concerned registering authorities but the said authorities without registering the instruments sent the same to the Collector concerned on the ground that the amount of consideration shown in the respective sale deeds is much less than the market value thereof and the Collector in turn has issued notices to them as to why steps should not be taken for realisation or the deficit amount of stamp duty.

4. Before considering the rival contentions raised by the parties the provisions of the said Act and the Rules framed thereunder, which are necessary for the purpose of disposal of these applications, may be noticed.

The said Act was enacted to consolidate and amend the law related to stamps.

5. The words ‘duly stamped' has been defined in section 2 (11) of the Act which reads as follows;

“Duly stamped" as applied to an instrument, means that the Instrument bears an adhesive or Impressed stamp of not less than the proper amount and such stamp has been affixed or used in accordance with law for time being in force In India;”

The word ‘Instrument' has been defined in section 2 (14) and 'Conveyance' in section 2 (10) of the said Act which lead as follows.

“Instrument" includes every document by which any right or liability is, or purports to be created, transferred, limited, extended, extinguished or recorded;

"Conveyance" includes a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred Inter vives and which is not otherwise specifically provided for by Schedule I or by Schedule I-A, as the case may be”

6. Section 3 of the said Act is the charging section which reads thus ;

"3 Instruments chargeable with duty - Subject to the provisions of this Act and the exemption contained ID Schedule I, the following instrument shall be chargeable with duty of the amount Indicated in that Schedule as the proper duty therefore, respectively, that is to say-

(a) every instrument mentioned in that Schedule which, not having been previously executed by any person, is executed in India on or not after the first day on July, 1899,

(b) every bill of exchange payable otherwise than on demand or promissory note drawn or made out of India on or after that day and accepted or paid, or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, In India: and

(c) every instrument (other than a bill of exchange or promissory note) mentioned in that Schedule, which, not having been previously executed by any person is executed out of India on or after that day, relates to any property, situate, or to any matter or thing done or to be done, In India and is received in India.

7. Section 47 A of the Act was inserted by Bihar Act No.15 of 1988 of the Indian Stamp (Amendment) Act, 1988 which reads as follows :

"47A. Instrument of conveyance.-(1) where the registering officer a