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MOHIT KUMAR SHAH
Raj Kumari Devi Wife of Raju Kumar Gupta – Appellant
Versus
State of Bihar through the Principal Secretary/Additional Chief Secretary, Department of Prohibition Excise and Registration – Respondent
JUDGMENT :
Mohit Kumar Shah, J.
The present writ petition has been filed for quashing the order dated 09.07.2022, passed by the Assistant Inspector General, Registration Saran Division, i.e. respondent no.4 in Stamp Case No. 41 of 2022, whereby and whereunder the petitioner has been directed to pay deficit stamp duty to the tune of Rs.1,38,046/- plus penalty to the tune Rs.13,805, totaling to a sum of Rs.1,51,851/-.
2. The brief facts of the case, according to the petitioner, are that the petitioner purchased 10 dhur land appertaining to Khata No. 271, Plot No. 334 part, situated at Mohalla-Chhota Telpa, Ward no. 36, Holding No. 931, which was registered on 31.08.2019, after payment of the requisite stamp duty and the registration charges. The petitioner had mentioned the category of the said land, including the structure constructed thereon, as residential. It is the further case of the petitioner that suddenly, the petitioner received a notice dated 11.11.2023, in connection with the order dated 09.07.2022, passed by the respondent no.4 in Stamp Case No. 41 of 2022, to deposit a sum of Rs.1,85,313/-within seven days, wherein it had been mentioned that the category of land purchased
The authority cannot demand additional stamp duty post-registration beyond the statutory time limit, rendering such actions invalid.
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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