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MOHIT KUMAR SHAH
Anish Kumar Singh – Appellant
Versus
State of Bihar – Respondent
Mohit Kumar Shah, J.—The present writ petition has been filed for quashing the order dated 21.08.2023, passed by the Ld. Court of Collector-cum-District Magistrate, Kaimur at Bhabua in Stamp Appeal Case No. 25 of 2023, whereby and whereunder the petitioner has been directed to pay a sum of Rs. 1,17,362/- on the head of deficit stamp duty along with fine to the tune of Rs. 11,736/-, totalling to a sum of Rs. 1,29,098/-.
2. The brief facts of the case, according to the petitioner are that one Draupadi Kuer executed a gift deed, registered on 25.04.2023 in the office of the District Sub-Registrar, Kaimur at Bhabua in favour of the petitioner with respect to total 68 decimals land, situated at Khata No. 298, Plot No. 501 and 68 decimals land, situated at Khata No. 298, Plot No. 288, Mauja-Saraiya, Thana No. 170, P.S. Chainpur, Bhabhua. Subsequently, an inspection was conducted by a staff of the District Registration Office, Kaimur at Bhabua on 26.04.2023, wherein he had found that a residential house is situated within a radius of 200 metre of the aforesaid land in question. Thereafter, the District Sub-Registrar, Kaimur at Bhabua had prepared a report regarding payment of deficit stamp
The court ruled that a registration officer cannot refer a property valuation issue after the registration of a deed, as per Section 47(A)(1) of the Indian Stamp Act.
Post-registration assessment of deficit stamp duty is invalid if conducted beyond statutory time limits, confirming jurisdictional authority restrictions under the Indian Stamp Act.
The Registering Authority must refer matters for market value determination before registration; post-registration references are invalid under Section 47-A(1) of the Indian Stamp Act, 1899.
Post-registration authority to determine stamp duty is limited by time constraints and must adhere to statutory provisions.
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