Mohit Kumar Shah, J.—The present writ petition has been filed for setting aside the order dated 11.1.2022 passed in Case No. 8/2019-20 by the Assistant Inspector General of Registration, Tirhut Division, Muzaffarpur, whereby and whereunder the petitioner has been directed to deposit the deficit stamp fees along with penalty, totalling to a sum of Rs. 37,54,809/-.

2. The brief facts of the case, according to the petitioner, are that the Respondent No. 7 herein had gifted a piece of land vide registered Gift deed dated 8.3.2019, whereafter the petitioner had acquired the possession of the land in question and had started cultivating the same for his livelihood. The petitioner had then approached the Respondent authorities to get a copy of the registered gift deed dated 8.3.2019, but the Respondent authorities refused to give the same, however, it then, transpired that the District Sub- Registrar, West Champaran at Bettiah, had found that the valuation of the land in question had been wrongly done, hence, had referred the matter to the Assistant Inspector General of Registration, Tirhut Division, Muzaffarpur, vide letter dated 25.6.2019, for determination of the market value of such property and the proper duty payable thereon. Thereafter, the Assistant Inspector General of Registration, Tirhut Division, Muzaffarpur, had initiated a case bearing Stamp Case No. 8/2019-20, whereafter, he has passed the impugned order dated 11.1.2022, directing the petitioner to pay a sum of Rs. 34,13,463/- as deficit stamp duty along with penalty of Rs. 3,41,346/-.

3. The learned counsel for the petitioner has raised a short legal issue for consideration by this Court to the effect that admittedly, the Gift deed in question was registered on 8.3.2019, hence, the District Sub-Registrar, West Champaran at Bettiah, 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 of Registration, Tirhut Division, Muzaffarpur, inasmuch as admittedly, he had referred the matter to the Assistant Inspector General of Registration, Tirhut Division, Muzaffarpur, vide letter dated 25.6.2019 i.e. after registration of the Gift deed on 8.3.2019.

4. In this connection, the learned counsel for the petitioner has referred to Section 47A (1) of the Indian Stamp Act, 1899 [as amended by the Indian Stamp (Bihar Amendment) Act, 2013, published in the gazette on 03.05.2013], herein below:—

"(1) Where the registering officers appointed under the Registration Act, 1908 while registering any instrument of conveyance, exchange, gift, partition or settlement is satisfied that the classification of the property and/or the measurement of the structure contained in the property which is subject matter of such instrument has been set forth wrongly or the market value of the property, which is subject matter of such instrument has been set forth at a lower rate than the Guideline Register of Estimated Minimum Value prepared under the rules framed under the provision of this Act, he shall refer such instrument before registering it to the Collector for determination of the proper market value of such property and the proper duty payable thereon."

5. Per contra, the learned counsel for the Respondent-State has submitted that the land in question is situated on the flank of Bettiah- Chanpatia-Narkatiaganj Road and Commercial R.C.C. Buildings have been constructed over the same and upon valuation, the value of the land along with the structures present thereon, totals up to a sum of Rs. 6,45,91,050/-. In such view of the matter, the District Sub-Registrar, West Champaran at Bettiah had referred the matter, vide letter dated 25.6.2019, to the Assistant Inspector General of Registration, Tirhut Division, Muzaffarpur, to initiate a stamp case for recovery of the deficit stamp duty to the tune of Rs. 34,13,463/-, whereafter Stamp Case No. 8/2019-20 wa