Mohit Kumar Shah, J. – The present writ petition has been filed for quashing the order dated 30.11.2022, passed by the respondent no. 3 i.e. the Assistant Inspector General of Registration, Darbhanga Division, Darbhanga in Stamp Case No. 207 of 2022-23, whereby and whereunder the petitioner has been directed to deposit deficit stamp duty to the tune of Rs. 1,70,316/- along with penalty to the tune of Rs. 17,032/- i.e. totalling to a sum of Rs. 1,87,348/-.

2. The brief facts of the case are that the father-in-law of the petitioner gifted the land in question, details whereof has been furnished in paragraph no. 4 of the present writ petition as also in the registered gift deed, by means of a gift deed which was registered on 20.07.2020. It appears that after verification by the registering authority and payment of the due stamp duty, the gift deed was registered on 20.07.2020, nonetheless, upon a complaint made by the brother of the petitioner on 30.09.2022, the respondent no. 3 had issued a letter dated 07.10.2022 to the District Sub-Registrar, Kisanpur, District-Samastipur to enquire into the matter, whereupon it transpired that deficit stamp duty has been paid by the petitioner. Th