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MOHIT KUMAR SHAH
Manoj Kumar Singh – Appellant
Versus
State of Bihar – Respondent
Mohit Kumar Shah, J. – This writ petition has been filed for quashing the order dated 16.07.2022, passed by the respondent no.3, i.e. the Assistant Inspector General of Registration, Saran Division at Chapra, in Case No. 43 of 2022, whereby and where under the petitioner has been directed to deposit additional stamp duty to the tune of Rs. 2,02,737/-, in connection with registration of sale deed dated 05.03.2019.
2. The brief facts of the case, according to the petitioner, are that the petitioner had purchased piece of land, having an area of 0.573 decimal, appertaining to Khata No.589, Survey Plot No.1399 and 4.109 decimal, appertaining to Khata No.501, Survey Plot No.1397, situated at Dahiyanwan Tola, Town Thana, District-Chapra for a sale consideration of Rs. 37,50,000/-, vide registered sale deed dated 05.03.2019, for which the petitioner had paid a sum of Rs. 3,00,000/- as Stamp Duty and a sum of Rs. 76,050/-, as the registration charges. The sale deed, after registration was delivered to the petitioner on 05.03.2019 itself, after the registering authority i.e. the District Sub-Registrar, District Registration Office, Saran at Chapra was satisfied that the classification of the
Post-registration assessment of deficit stamp duty is invalid if conducted beyond statutory time limits, confirming jurisdictional authority restrictions under the Indian Stamp Act.
Post-registration authority to determine stamp duty is limited by time constraints and must adhere to statutory provisions.
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