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MOHIT KUMAR SHAH
Devendra Kumar Singh – Appellant
Versus
State of Bihar – Respondent
Mohit Kumar Shah, J.—The present writ petition has been filed for quashing the order dated 14.8.2014, passed by the Assistant Inspector General Registration, Saran Division, Chapra, i.e. the Respondent No. 5, in Stamp Case No. 15 of 2013, whereby and whereunder the petitioner has been directed to deposit a sum of Rs. 18,120/- on the head of deficit stamp duty, apart from 10% penalty i.e. a sum of Rs. 1,820/-, totalling to a sum of Rs. 19,940/-. The petitioner has also challenged the appellate order dated 20.12.2019, passed by the learned Court of Commissioner, Saran Division, Chapra, i.e. the Respondent No. 2, in Stamp Appeal Case No. 228 of 2018, whereby and whereunder the appeal filed by the petitioner has been dismissed.
2. The brief facts of the case, according to the petitioner, are that the petitioner purchased a piece of land, ad-measuring 1 Katha, 8 dhur, appertaining to Khata No. 144, Plot No. 356, situated at Village-Fuchati Khurd, P.S.-Ekma, District-Saran, by a registered sale-deed, which was executed on 19.1.2013 and the same was registered by the office of the Sub-Registrar, Ekma, after payment of the requisite registration charges and stamp duty. It is stated by the l
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.
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.
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.
The authority cannot demand additional stamp duty post-registration beyond the statutory time limit, rendering such actions invalid.
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