Shail Devi vs State of Bihar - 2022 Supreme(Pat) 610

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(Pat) 610

MOHIT KUMAR SHAH
Shail Devi – Appellant
Versus
State of Bihar – Respondent

Advocates:
For the Petitioner: Mr. Ashok Kumar Singh.
For the Respondents: Mr. Amar Nath Deo.

Mohit Kumar Shah, J.—The present writ petition has been filed for quashing the order dated 23.7.2014, passed by the Assistant Inspector General (Registration), Saran Division Chapra, in Stamp Case No. 15/2014, whereby and whereunder the petitioner has been directed to deposit the deficit stamp fees along with penalty to the tune of Rs. 19,08,000/-.

2. The brief facts of the case, according to the petitioner, are that the donors, namely, Ramnath Singh and Smt. Kailasho Devi, had executed a deed of gift in favour of the petitioner, who is the daughter-in-law of the said donors and in pursuance thereof, the deed of gift was registered by the District Sub-Registrar, Siwan on 5.5.2014.

3. The legal issue raised by the learned counsel for the petitioner for consideration by this Court is that admittedly, the gift deed in question was registered on 5.5.2014, hence, the District Sub-Registrar, Siwan, thereafter, had no authority under the law to refer the matter, pertaining to fresh determination of the market value of the property in question & the duty payable thereon, to the Assistant Inspector General (Registration), Saran at Chapra, inasmuch as admittedly, the District Sub-Registrar, Si

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