JUDGMENT :

The present writ petition has been filed for quashing the order dated 10.6.2023, passed by the Assistant Inspector General Registration, Saran Division, Chapra, in Stamp Case No. 24 of 2023, whereby and whereunder the petitioner has been directed to deposit deficit stamp duty to the tune of Rs. 1,74,240/- along with penalty of a sum of Rs. 17,424/-, totalling to a sum of Rs. 1,91,664/-.

3. The learned counsel for the petitioner has submitted that reference can be made by the Registering Officer for determination of the proper market value of the property in question, if he is satisfied that the classification of the property or the measurement of the structure contained in the property is wrong or the market value of the property has been set forth at a lower rate than the Guideline register of Estimated Minimum Value, only before registering the instrument in question, however in the present case, the respondent no. 3 has referred the matter to the responden