SANDEEP KUMAR
Chavobiro Foods and Feeds Pvt. Ltd. – Appellant
Versus
State of Bihar – Respondent
Sandeep Kumar, J.—The present writ petition has been filed by the petitioner for seeking the following reliefs:—
(i) To issue an appropriate writ/order/direction in the nature of certiorari quashing and setting aside the entire proceeding initiated by the registering authority under Section 47-A(4) of the Stamp Act after registration of the sale deed dated 14.07.2016 with respect to the land in question being Thana No. 131, Tauzi no. 482, Khata Nos. 144 etc, KhesraNo. 6668, 7086, 8895, 109, situated at Mauza - Semra and Mauza Chakbana, Village Semra, Thana Chakiya, District Champaran measuring 1450 decimal; East.
(ii) For setting aside the Order dated 31.01.2022 [Anx- P/3] passed by the Learned Commissioner, Tirhut Division, in Stamp Appeal Case No. 25/19 whereby and whereunder the order dated 07.12.2016 passed by the AIG Registration, Tirhut Division, was set aside and the matter was remanded back with direction to reassess the Stamp Duty
(iii) For setting aside the Order dated 02.08.2022 [Anx- P/4] passed by the Respondent No. 4 in Stamp Case No. 29/16- 17 whereby and whereunder the value of the land in question was recalculated and the deficit stamp duty was assessed as Rs. 3,24,99
M.P. Steel Corporation vs. Commissioner of Central Excise
The importance of timely reference to the Collector for determination of stamp duty and the significance of communication of the order for conferring the status of an order.
The registering authority cannot re-evaluate paid stamp duty on agricultural land based on intended future use, reaffirming the original market value at the time of purchase.
The main legal point established is that the Sub-Registrar must refer any instrument for determination of property value immediately after registration, and the Collector's authority to initiate acti....
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