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IN THE HIGH COURT OF JUDICATURE AT PATNA
MOHIT KUMAR SHAH
Rahul Kumar, S/o Radhe Shyam Mahto – Appellant
Versus
State of Bihar – Respondent
JUDGMENT :
(MOHIT KUMAR SHAH, J.)
The present writ petition has been filed for quashing the order dated 14.11.2019, passed by the Assistant Inspector General of Registration, Darbhanga Division, Darbhanga, i.e. the respondent no.3, in Stamp Case No.1 of 2019-20 whereby and whereunder the petitioner has been directed to deposit deficit stamp duty to the tune of Rs.6,69,960/- along with penalty of a sum of Rs.66,996/-, totalling to a sum of Rs.7,36,956/-.
2. The brief facts of the case, according to the petitioner, are that the petitioner had purchased a land, appertaining to old Khata No.2 and new Khata No.483, old Plot No.2051, new Plot No.2135, admeasuring 4 khatha, 5 dhur, situated at Mauza- Chatwan, Thana No.413, Circle Office-Kewti, District- Darbhanga, by a sale deed, which was registered on 13.04.2015, after payment of the requisite stamp duty and registration charges. It is submitted by the learned counsel for the petitioner that after four years of registration of the instrument in question, one Devendar Singh had filed a complaint before the office of the District Sub-Registrar, Darbhanga, i.e. the respondent no.5 in the year 2019, whereafter an enquiry was conducted and then
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 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.
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.
The authority cannot demand additional stamp duty post-registration beyond the statutory time limit, rendering such actions invalid.
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