JUDGMENT :

Hiranmay Bhattacharyya, J.

1. This appeal is directed against judgment and/or order dated November 25, 2019 passed by the learned Single Judge in WP 93(W) of 2019 directing the Registering Officer to register the deed of conveyance taking into consideration the market value of the property on the date of the agreement for sale.

2. The facts in a nutshell which are necessary for the purpose of disposal of this appeal are as follows:-

3. The respondent filed writ petition praying for issuance of a writ in the nature of mandamus to consider the valuation of the property prevalent in the year 1984 as per the set forth value mentioned in the deed of conveyance and to register the deed of the petitioner. The writ petitioner/respondent filed a suit for specific performance of contract for sale dated September 21, 1984 in respect of an immovable property before the learned Civil Judge (Senior Division 9) Court at Alipore being title suit no. 110 of 2011. The said suit was decreed ex parte in favour of the petitioner on June 30, 2017 directing the vendor to execute a deed of conveyance within a period of 90 days from the date of the decree. Since the deed of conveyance was not executed within the aforesaid time limit, the decree was put into execution giving arise to title execution case no. 63 of 2017. The ADSR Alipore, 24 Parganas (South) (for short “ADSR”) assesses the valuation of the decretal property for the purpose of registration of the deed of sale and assesses the stamp duty as per the present market rate of the decretal property. The writ petitioner thereafter took out an application before the Executing Court praying for an order directing the concerned ADSR to our reassess the valuation of the property after taking into consideration the market value of the property in the year 1984. The learned Executing Court by an order dated January 18, 2018 directed the concerned ADSR to reassess the valuation of the decretal property as per the market value prevalent in the year 1984. The Inspector General of Registration (for short “IGR”) issued a memo dated November 1, 2018 observed that the consideration value of Rs. 5,37,600 of the year 1984 would be required to be adjusted with the notified cost inflation index which comes to Rs. 51, 28, 704. The concerned ADSR by a letter dated August 1, 2018 requested the Inspector General of Registration to pass an order directing the NIC personnel to fix the stamp duty which was applicable in the year 1984.

4. The learned Single Judge, by the order impugned, directed the concerned ADSR to register the deed of conveyance taking into consideration the market value of 1984 as mentioned in the letter dated August 1, 2018 addressed by the ADSR, Alipore to the IGR.

5. Being aggrieved against the said order, the State of West Bengal and the Registration Authorities have filed this appeal.

6. Mr. Banerjee, learned advocate appearing for the State contended that for the purpose of registration of a deed of conveyance the stamp duty is chargeable on the market value of the property at the time of presentation of the document for registration. In support of such contention he placed reliance upon a decision of the Hon’ble Supreme Court of India in the case of State of Rajasthan & Ors. vs. Khandaka Jain Jewellers reported at (2007) 14 SCC 339. He further contended that the learned Single Judge was swayed by the fact that the learned Executing Court directed the concerned ADSR to reassess the valuation of the decretal property as per the market value prevalent in the year 1984 without appreciating that the said direction is nullity as it is well settled that an Executing Court cannot travel beyond the decree. In support of such contention, Mr. Banerjee relied upon a decision of the Hon’ble Supreme Court in the case of Shivshankar Gurgar vs. Dilip reported at (2014) 2 SCC 465. He contended that the registration authorities are not bound by the Order passed by the Executing Court stamp duty in accordan