Mohit Kumar Shah, J. – The present writ petition has been filed for quashing the order dated 13.08.2018, passed by the Assistant Inspector General of Registration, Patna Division, Patna i.e. respondent no. 3 in Case No. 63 of 2018, whereby and whereunder the respondent no. 3 has directed the petitioner to deposit additional stamp duty to the tune of Rs. 7,66,800/-, in connection with registration of sale deed dated 04.04.2018. The petitioner has also prayed for directing the respondent no. 5 to release the registered sale deed no. 3707 of 2018 to the petitioner.

2. The brief facts of the case are that the petitioner purchased a land from one Shri Ashok Kumar Singh, admeasuring 0.90 acre, appertaining to Plot No. 1249, Khata No. 192, Thana No. 92, situated at village Simara, Circle- Phulwarisharif, District-Patna, after paying the sale consideration amount. The sale deed pertaining to the said land was registered on 04.04.2018, for which stamp duty to the tune of Rs. 5,29,200/- was paid. Nonetheless, the Sub- Registrar, Phulwarisharif, Patna referred the matter relating to registration of the sale deed in question, purportedly under Section 47-A (1) of the Indian Stamp Act, 1899, to the Assistant Inspector General, Registration, Patna Division, on 09.04.2018 i.e. after the sale deed in question had been registered. The Assistant Inspector General of Registration, Patna Division, had thereafter, initiated a case bearing Case No. 63 of 2018, whereafter notices were issued to the petitioner and then the respondent no. 3 has passed the impugned order dated 13.08.2018, directing the petitioner to deposit deficit stamp duty to the tune of Rs. 7,66,800/- plus (+) penalty of a sum of Rs. 76,680/-. The learned counsel for the petitioner has referred to Section 47-A (1) and (3) of the Indian Stamp Act, 1899, which is reproduced herein below: –

“47-A(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.

Provided that where the market value of the property of the instruments described above has been fixed at an amount which is not less than the value prescribed in the Guide Line Register of estimated minimum value prepared under the rules framed under the provisions of this Act, but the registering officer has reasons to believe that the market value of the property which is the subject matter of such instrument has not been rightly set forth or it is higher than the estimated minimum value, he after registering such instrument, shall refer it by assigning proper reasons to the Collector for determination of proper market value of the property and the proper duty payable thereon.

47-A (3) The collector may suo motu within two years from the date of registration of such instrument not already referred to him under sub-section(1) call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject matter of such instrument and the duty payable thereon and if, after such examination, he has reason to believe that the market value of such property, has not been rightly set forth in the instrument (or is less than even the minimum value determined in accordance with any Rules made under this Act), he may determine the market value of such property and duty as aforesaid in ac