Back
MOHIT KUMAR SHAH
Rakesh Kumar – Appellant
Versus
State of Bihar – Respondent
Mohit Kumar Shah, J.—The present writ petition has been filed for quashing of the order dated 08.04.2021, passed by the Assistant Inspector General (Registration), Purnea Division, Purnea i.e. the respondent no.3, in Stamp Case No.1 of 2020, whereby and whereunder the petitioners have been directed to pay a sum of Rs.29,92,000/- on the head of deficit stamp duty along with a sum of Rs.2,99,200/- on the head of penalty charges, totaling to a sum of Rs.32,91,200/-. The petitioners have also prayed for quashing of the appellate order dated 23.11.2022, passed by the Ld. Court of Divisional Commissioner, Purnea i.e. the respondent no.2, in Deficit Stamp Appeal No.298 of 2021, whereby and whereunder the appeal has been dismissed on the ground of non-deposit of 50 % of the amount of deficit stamp duty along with penalty charges, as has been directed to be paid by an order dated 08.04.2021, passed by the respondent no.3.
2. The brief facts of the case, according to the petitioners are that the petitioners purchased a piece of land situated at Circle- Purnea East, Mauza- Lakhan Jhardi, Thana No.97, Ward No.36, appertaining to Khata No.60, Khesra No.591/647, admeasuring 1 acre 20 decimal, by
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.
The classification of land for stamp duty must be based on actual use and verified inspections, not merely on surrounding residential activities.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
