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MOHIT KUMAR SHAH
Vineshwari Devi @ Vindeshwari Devi – Appellant
Versus
State of Bihar – Respondent
Mohit Kumar Shah, J.—The present writ petition has been filed for quashing the impugned order dated 08.02.2022, passed by the Assistant Inspector General, Registration, Darbhanga Division, Darbhanga i.e. the respondent no. 2 in Stamp Case No. 20 of 2021-22, whereby and whereunder the petitioner has been directed to pay deficit stamp duty to the tune of Rs. 2,12,640/- along with a fine of Rs. 21,264/- totalling to a sum of Rs. 2,33,904/-.
2. The brief facts of the case, according to the petitioner, are that the petitioner purchased a land admeasuring 19 katha 3 dhur, falling under the agricultural category situated at Mauza-Sadhwara, Thana No. 144, Circle-Singhwara bearing Khata No. 352(new), Khesra No. 1030(old), 2195(new) and the sale deed was registered by the District Sub Registrar, Darbhanga, i.e. the Respondent No. 4, after payment of the requisite stamp duty and registration charges on 28.10.2020. Subsequently, a notice was issued by the respondent no. 2 to the petitioner to appear in the case initiated by him bearing Stamp Case No. 20 of 2021- 22, wherein the petitioner had appeared and then the impugned order dated 08.02.2022 has been passed by the respondent no. 2 directing
The authority cannot demand additional stamp duty post-registration beyond the statutory time limit, rendering such actions invalid.
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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