(1). IN execution of a decree, the Debts Recovery Tribunal (hereafter the Tribunal) put up a piece and parcel of land measuring 1.34 acre more or less together with buildings, structures, plants and machineries, fittings and fixtures (being a cold storage situate at Police Station Raina, Mouza-Maskhanda, District-Burdwan comprised in J. L. No. 3, Khatian No. 88, 585,589, Plot no. 177) (hereafter the said property) for public auction. The petitioner was adjudged the highest bidder. It deposited Rs. 40 lakhs with the Tribunal being the consideration amount. A sale certificate was duly issued by the Tribunal in favour of the petitioner. By an order dated 20. 12. 05, the Receiver appointed by the Tribunal was directed to execute a formal deed of conveyance in favour of the petitioner. Pursuant thereto, deed was executed on 25. 1. 06 and the same was presented for registration before the additional Registrar of Assurances, III at Kolkata. It is claimed by the petitioner that although the deed was provisionally registered and stamp duty amounting to rs. 44,080/-had been deposited on the said sum of Rs. 40 lakhs, the Additional registrar on the plea that the said property had b