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 duty and had referred the matter to the Collector-cum-District Magistrate, Kaimur at Bhabua i.e. the respondent no. 4 by a letter dated 11.05.2023, whereupon the respondent no. 4 had instituted Stamp Appeal Case No. 25 of 2023 and issued notices to the petitioner. The petitioner had filed his objections, however, without considering the same, the impugned order dated 21.08.2023 has been passed.

3. The learned counsel for the petitioner has submitted that reference can be made by the Registering Officer for determination of the proper market value of the property in question, if he is satisfied that the classification of the property or the measurement of the structure contained in the property is wrong or the market value of the property has been set forth at a lower rate than the Guideline Register of Estimated Minimum Value, only before registering the instrument in question, however in the present case, the respondent no. no.5 has referred the matter to the respondent no. 4 only after registration of gift deed on 25.04.2023, hence the said reference itself is bad in law. In this connection, reference has been made to Section 47-A(1) of the Indian Stamp Act, 1899, which is reproduced herein below:—

“47A (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.

4. In this connection, the petitioner has referred to a judgment rendered by the learned Division Bench of this Court, reported i