A. ABHISHEK REDDY
Shaili Devi @ Shail Devi – Appellant
Versus
State of Bihar – Respondent
A. Abhishek Reddy, J.—Heard the learned counsel for the parties. The present writ petition has been filed for the following reliefs:—
“i. For issuance of appropriate Writ, especially, in nature of Certiorari, to set aside the initiation of Case No. 06/2015-16, under Section 47 A of the Indian Stamp Act, by the Additional Inspector General of Registration (Respondent No.-3) on the basis of reference made by the respondent No.- 5, the Registering Officer, who after registering the sale deed No, 1154 dated 12/03/2015 in the name of petitioner made reference to the Respondent No.-3 to realize deficit stamp duty of Rs. 2,54,400 on aforesaid sale deed, alleging its market value is Rs. 43,40,000/-. Section 47 A of the India Stamp (Bihar Amendment) Act, 2013, envisages that the registering authority can refer the instrument to the Collector to assess the value of the property before registering it but not thereafter.
(ii) Further prayer is to call for the record of the Case No.- 06/2015-16 from the office of respondent No.- 3 and set aside the entire proceeding including order contained in Memo No. 331 dated 15/09/2015 issued by the Respondent No.- 3 directing the petitioner to deposit defic
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 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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