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MOHIT KUMAR SHAH
Abhay Kumar Singh Son of Sri Ramashankar Singh – Appellant
Versus
State of Bihar – Respondent
JUDGMENT :
1. The present writ petition has been filed for quashing the order dated 17.04.2018, passed by the Assistant Inspector General, Registration, Patna Division, Patna i.e. the respondent no.3, in Stamp Case No.183 of 2017, whereby and whereunder, he has directed the petitioner to pay a sum of Rs.1,24,680/- on the head of deficit stamp duty along with penalty charges amounting to a sum of Rs.12,468/-, totalling to a sum of Rs.1,37,148/-.
2. The brief facts of the case according to the petitioner are that the petitioner had purchased a piece of land appertaining to Khata No.56, Khesra No.488, situated at Mauza-Tetaria, Thana No.353, P.S. Udwantnagar, Circle-Udwantnagar, District-Ara and the sale deed thereof was registered by the Office of the District Sub-Registrar, Ara at Bhojpur i.e. the respondent no.5 on 09.03.2017, after payment of the requisite stamp duty and the registration charges, wherein the category of land has been shown as ‘Dhanhar’ (agricultural land). Subsequently, it appears that an inspection was conducted by the staff of the respondent no.5, whereupon it was found that the land in question falls under the developing category, hence matter was referred to the
The Registering Authority must refer matters for valuation before registration, and post-registration references for additional stamp duty are illegal under the Indian Stamp Act, 1899.
The authority cannot demand additional stamp duty post-registration beyond the statutory time limit, rendering such actions invalid.
Post-registration authority to determine stamp duty is limited by time constraints and must adhere to statutory provisions.
Post-registration assessment of deficit stamp duty is invalid if conducted beyond statutory time limits, confirming jurisdictional authority restrictions under the Indian Stamp Act.
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