MOHIT KUMAR SHAH
Amrendra Kumar @ Armendra Kumar – Appellant
Versus
State of Bihar – Respondent
Mohit Kumar Shah, J. – This writ petition has been filed for quashing the order dated 06.03.2023, passed by the respondent no. 3 i.e the Assistant Inspector General, Registration, Tirhut Division, Mazzafarpur, whereby and whereunder the respondent no. 3 has directed the petitioner to deposit additional stamp duty to the tune of Rs. 2,97,924/- in connection with registration of sale deed dated 11.07.2019.
2. The brief facts of the case, according to the petitioner are that the petitioner had purchased land appertaining to Khata No. 80, Plot No. 2126, Area 23.2 decimals, situated at Mauza-Rampur Khajuria, P.S.-Dumariaghat, Anchal-Kesaria, District- East Champaran by a registered sale deed dated 11.07.2019. It is only then that a purported reference was made by the Sub- Registrar, Kesaria, sometimes in the year 2022, under Section 47A (1) of the Indian Stamp Act, 1899 (hereinafter referred to as the ‘Act, 1899), leading to institution of Case No. 69 of 2022-23 and upon notice the petitioner had appeared and contested the case. It is stated that the land in question was purchased by the petitioner from one, Tulsi Giri and the nature of the said land is agricultural. Subsequently, the re
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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