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 respondent no. 3, had passed the impugned order dated 06.03.2023, in Case No. 69 of 2022-23, directing the petitioner to pay deficit stamp duty to the tune of Rs 2,97,924/- and this is how the petitioner is before this Court.

3. The learned counsel for the petitioner has at the outset referred to Section 47 A (1) and (3) of the 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 accordance with the procedure provided for in sub-section (2), the difference, if any in the amount of duty, shall be payable by the person liable to pay the duty.

Provided that nothing in this sub-section shall apply to any instrument registered before the date of commencement of the Bihar