Mohit Kumar Shah, J. – The present writ petition has been filed for quashing the order dated 28.10.2013, passed by the Assistant Inspector General, Registration, Bhagalpur Division, Bhagalpur i.e. the respondent no. 3 as also the appellate order dated 24.02.2014, passed by the Commissioner, Bhagalpur Division, Bhagalpur in Bhagalpur Stamp Refund Appeal Case no. 10 of 2013-14.

2. The brief facts of the case, according to the petitioner, are that the petitioner had purchased a piece of land appertaining to Mauza-Kushalpur, Halka no.-6, Thana no.-133, Khata no.-117, Khesra no.-1554 situated at village-Kushalpur, PS- Pirpainty, Dist-Bhagalpur, by a registered sale deed dated 07.03.2007 and the nature of land was stated in the sale deed in question as agricultural land, as per Survey Khatiyan. Accordingly, the Stamp Duty was paid and the registration of the sale deed was done on 07.03.2007. It is submitted that for the first time, after a lapse of about 06 years, the petitioner received a notice dated 30.03.2013, alleging therein that the Stamp Duty paid on the aforesaid sale deed is deficient, hence, a reference case no. 29/2013 has been initiated, whereafter the respondent no. 3 passed the impugned order dated 28.10.2013, holding that the petitioner has paid deficit court fees to the tune of Rs. 42, 240/-. The petitioner had then filed an appeal bearing Appeal case no. 10 of 2013-14, raising an issue that as per Section 47(A)(1) and (3) of the Indian Stamp Act, 1899, the prescribed time period for determination of appropriate market value of the property in question and proper duty payable thereon, had already expired, however, the said contention of the petitioner was not considered by the appellate authority and instead, the appeal in question was dismissed by an order dated 24.02.2014, passed by the Commissioner, Bhagalpur Division, Bhagalpur.

3. The learned counsel for the petitioner has submitted that the notice dated 30.03.2013, the order passed by the respondent no. 3 dated 28.10.2013 and the Appellate order dated 24.02.2014 have been passed de hors the provisions contained under Section 47-A(1) and (3) of the Indian Stamp Act, 1899.

4. The learned counsel for the petitioner has further submitted that as far as the present case is concerned, considering the fact that the sale deed was registered on 07.03.2007 and the reference is stated to have been made by the Sub-Registrar, Kahalgaon, District-Bhagalpur under Section 47- A(1) of the Indian Stamp Act, 1899 on 15.03.2007, as per the mandate of the then prevailing provision of law, as contained in Section 47-A(1) of the Indian Stamp Act, 1899, reference could have been made by the Registering officer for determination of the proper market value of the property in question, only at the time of admitting the instrument in question, however, in the present case, reference has been made only after registration of the sale deed on 07.03.2007. It is also submitted by referring to Section 47-A(3) of the Act, 1899 that the higher authority of the registration department can also suo motu call for and examine the instrument in question for the purpose of satisfying itself regarding the correctness of the market value of the property, which is the subject matter of such instrument and the duty payable thereon, within a period of two years from the date of registration, however in the present case, the said period has also stood expired, hence the respondents could not have enhanced the stamp duty paid by the petitioner at the time of registration of the sale deed on 07.03.2007.

5. The learned Counsel for the petitioner has also relied on a judgment, rendered by a coordinate Bench of this Court in the case of Shahnaz Begam vs. The State of Bihar & Ors., reported in 2018(2) PLJR 293 paragraphs no. 6 to 9 whereof are reproduced herein below: –

"6. It, thus, follows that the Registering Authority can only refer the matter before registering it to the Collector for determination of the proper