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MOHIT KUMAR SHAH
Rishu Raj, Son of Kaushalendra Kumar – Appellant
Versus
State of Bihar, through the Principal Secretary, Excise, Prohibition and Registration Department – Respondent
JUDGMENT :
(Mohit Kumar Shah, J.)
The present writ petition has been filed for quashing the order dated 28.06.2023, passed by the Assistant Inspector General of Registration, Patna Division, Patna i.e. the respondent no. 4 in Deficit Stamp Case No. 37 of 2023, whereby and whereunder the petitioners have been directed to pay deficit stamp duty to the tune of a sum of Rs. 1,54,400/- + a penalty of Rs. 15,440/- totalling to a sum of Rs. 1,69,840/-.
2. The brief facts of the case, according to the petitioners, are that they purchased a residential flat bearing Flat No. 204A along with car parking in the basement, in a multi storied apartment in the name and style of Raj Complex, situated at Mauza-Dasaratha, Thana-Phulwarisharif, P.S. Beur, District-Patna vide registered sale deed dated 24.03.2023, executed at the office of the Sub Registrar, Patna, after payment of the requisite stamp duty and registration charges. The petitioners had subsequently received notice in connection with Deficit Stamp Case No. 37 of 2023, whereafter they had appeared and filed their objections, nonetheless, the impugned order dated 28.06.2023 has been passed by the respondent no. 4.
3. The learned counsel for t
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.
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 authority to determine stamp duty is limited by time constraints and must adhere to statutory provisions.
The authority cannot demand additional stamp duty post-registration beyond the statutory time limit, rendering such actions invalid.
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