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MOHIT KUMAR SHAH
Vijay Prakash @ Vijay Prakash – Appellant
Versus
State of Bihar – Respondent
Mohit Kumar Shah, J. – The present writ petition has been filed for quashing the order dated 10.01.2024 passed by the learned Court of Collector, Araria in Deficit Stamp Recovery Case No. 14 of 2023, whereby and whereunder the petitioner has been directed to pay a sum of Rs. 10,94,800/- on the head of deficit stamp duty plus a sum of Rs. 1,09,480/- by way of penalty charges, totalling to a sum of Rs. 12,04,280/-.
2. The brief facts of the case, according to the petitioner, are that the petitioner purchased a piece of residential land situated at Mauza-Rampur Nagar Parishad, Thana- Forbesganj, Thana No. 142, appertaining to Khata No. 130, Khesra No. 263, admeasuring 34 decimals, from Priya Niwesh Pvt. Ltd. through its Director namely Mahendra Kumar Maroti, after paying sale consideration amount to the tune of Rs. 58,65,000/- (Rupees Fifty Eight Lakhs Sixty Five Thousand) and after payment of the requisite stamp duty and registration charges, the sale deed was registered by the office of the Sub- Registrar, Forbesganj, District-Araria i.e. the respondent no. 8, on 15.10.2018.
3. The learned counsel for the petitioner has submitted that at the time the aforesaid land was purchased by th
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 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.
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