JUDGMENT

Sabyasachi Bhattacharyya, J. - The Court:

1. The Governor of West Bengal granted lease of plot no. AC-137, SectorI, Bidhannagar, Kolkata - 700 064 in favour of one Adhir Kumar Ganguly for 999 years, by a registered deed of lease dated January 11, 1972. Adhir Kumar Ganguly, by a registered deed of transfer dated November 11, 1987, transferred his leasehold right in the plot to Atma Ram Saraf and Kishan Kumar Saraf. The transferees obtained a sanctioned plan, subsequently revised, for construction of a threestoried building on the said plot and had their names mutated in the records of the Urban Development Department, Government of West Bengal. Subsequently, Atma Ram Saraf (present petitioner), executed a gift deed of his undivided half share in the leasehold property to his brother Gouri Shankar Saraf (respondent no.5). The said deed was presented for registration before the Additional Registrar of Assurances-II, Kolkata. The petitioner made a query for assessment of stamp duty and registration charges for the said deed. Such query was answered by assessing the stamp duty at Rs.2,41,713/-. The petitioner deposited the said stamp duty and registration charges on July 2, 2019