The main legal point established is that the Registering Authority must follow the procedure under Section 47A of the Indian Stamp Act, 1899 to determine the correct stamp duty payable on a conveyance deed.

JUDGMENT :

VIBHU BAKHRU, J.

1. The petitioner has filed the present petition, inter alia, impugning a communication dated 29.12.2017 addressed by the Sub-Registrar II (Basai Darapur) to the Collector of Stamps/SDM, Patel Nagar, Old School Building, Ram Pura, New Delhi, impounding the sale deed dated 11.12.2009, executed in favour of the petitioner and one Sh. Subodh Anand in respect of the property bearing No. WZ-15, Kailash Park, Najafgarh Road, Khasra No. 2778/738, Village Basai Darapur, New Delhi. The said communication - a copy of which was also forwarded to the petitioner - indicates that the Sub-Registrar was of the opinion that the stamp duty paid on the said instrument was deficient. Therefore, the Registrar had impounded the same under Section 33 of the Indian Stamp Act, 1899 (hereafter referred to as 'the Act').

2. The Registering Authority had found that the said property falls in category 'F' and the circle rate for such properties, as prevailing at the material time, was notified at Rs. 70,080/-. The area of the said property is 437.5 sq. yards (365.79 sq. meters). Accordingly, the Registering Authority had computed the value of the property as per the existing circle rate at Rs. 2,56,34,563.20/- and the stamp duty payable thereon at Rs. 15,38,073.79/-.

3. Thereafter, the petitioner was issued a notice dated 18.01.2018, confirming that the Registering Authority had impounded the sale deed entered into between the parties under Section 33 of the Act. The petitioner was further called upon to appear before the Collector of Stamps with all relevant documents.

4. The petitioner contends that the stamp duty payable on the sale deed cannot be computed on the basis of the circle rate for property falling in category 'F', as the petitioner had already paid stamp duty in respect of the said property. Thereafter, the Collector of Stamps passed an order dated 06.03.2018, whereby he directed the Registering Authority to follow the procedure as laid down in Paragraph 22 of the judgment of the Division Bench of this Court in Manu Narang & Anr. v. The Lieutenant Governor, Government of National Capital Territory of Delhi: W.P.(C) 5975/2013, decided on 23.12.2015. In terms of the said decision, the Registering Authority is required to notify the parties presenting the instrument for registration that the consideration mentioned in the instrument is less than the valuation as per the circle rate and to further grant them an opportunity to amend the said documents.

5. According to the petitioner, he is not required to pay the stamp duty as per the value of the property as computed on the basis of the circle rate as, he had already paid the requisite stamp duty at the time of registration of the Agreement to Sell on 11.12.2009 (hereafter referred to as 'the Agreement').

6. The petitioner states that he and one Mr. Subodh Anand had entered into the Agreement for purchasing the said property for a consideration of Rs. 67,50,000/-. It is stated that the Agreement was presented for registration to the Registering Authority on 11.12.2009. However, the same was registered subsequently on 22.05.2010 (by registration No. 12406, in additional book no.1, volume no. 17672, pages 88 to 95). At the material time, the petitioner had also paid aggregate stamp duty at the rate of 6% of the stated consideration (amounting to Rs. 4,05,000/-). It is the petitioner's case that he is not required to pay the stamp duty once again at the time of the registration of the sale deed as the requisite stamp duty was paid at the time of registration of the Agreement.

7. It is in the aforesaid context that the petitioner had prayed that directions be issued to the respondents to register the sale deed in view of the Agreement.

Discussion and Reasons

8. At the outset, it is relevant to note that the sale deed was presented to the Registering Authority for registration on 11.12.2009. The said sale deed could not be impounded under Section 33 of the Indian Stamp Act, 1899 (t