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MOHIT KUMAR SHAH
Ram Veshar Devi – Appellant
Versus
State of Bihar – Respondent
Mohit Kumar Shah, J.—The present writ petition has been filed for quashing the order dated 20.6.2022, passed by the Assistant Inspector General Registration, Darbhanga Division, Darbhanga, i.e. the Respondent No. 3, in Deficit Stamp Case No. 89 of 2022-23, whereby and whereunder the petitioner has been directed to pay a sum of Rs. 86,982/- on the head of deficit stamp duty plus a sum of Rs. 8,699/- on the head of penalty, totalling to a sum of Rs. 95,681/-.
2. The brief facts of the case, according to the petitioner, are that the petitioner had purchased land, situated at Mauza- Achalpur Piparahi, Thana No. 143, Anchal & P.S.-Ladania, Sub registry office-Jainagar, District-Madhubani, vide sale deed registered on 24.1.2022, after payment of requisite stamp duty and registration charges. The description of the land purchased by the petitioner are as follows:—
| Sl. No. | Khata No. | Survey Plot No. | Area purchased |
| 1. | 411 (old) 1037 (new) | 547 (old) 285 (new) | 06.54 dec. |
| 2. | 86 (old) 1039 (new) | 4399 (old) 2750 (new) | 3.27 dec. |
| 3. | 1347 (new) | 387(old) 201(new) | 06.976 dec. |
3. It is submitted by the learned counsel for the petitioner that the aforesaid
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.
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.
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