ORDER :

PRAYER :- Writ Petition is filed under Article 226 of Constitution of India, praying to issue a Writ of declaration that the respondents have no jurisdiction to recover the alleged deficit stamp duty if any after lapse of nearly 15 years under Section 47 A of the Indian Stamp Act in the light of the principal of law laid down in 2008 (3) CTC 614 in respect of the petitioner's sale deed dated 24.04.1996 registered under W.P.Nos.1069 of 1996 and 1260 of 1996 on the file of the third respondent.

This writ petition is filed to issue a Writ of declaration that the respondents have no jurisdiction to recover the alleged deficit stamp duty if any after lapse of nearly 15 years under Section 47 A of the Indian Stamp Act in the light of the principal of law laid down in 2008 (3) CTC 614 in respect of the petitioner's sale deed dated 24.04.1996 registered under W.P.Nos.1069 of 1996 and 1260 of 1996 on the file of the third respondent.

2. The petitioner and two others had jointly purchased the property and the sale deeds were presented for registration before the third respondent. The documents were registered vide Document Nos.1069 of 1996 and 1260 of 1996 on 24.04.1996. Though the petitioner approached the third respondent on several occasions, the documents were not received and the petitioner was informed that there was deficit stamp duty. Further, it was informed that those documents were referred under Section 47-A of the Indian Stamp Act to the file of the second respondent. However, no notice was served on the petitioner on the reference made under Section 47- A of the Indian Stamp Act. Therefore, the petitioner submitted representations to the respondents for release of documents.

3. At last, the petitioner received a communication from the first respondent, dated 28.09.2005, thereby, the petitioner was directed to pay deficit stamp duty with interest pursuance to the final order passed by the second respondent under Section 47-A of the Indian Stamp Act to release the documents. The petitioner was never served any notice with the order passed under Section 47-A of the Indian Stamp Act. It is also seen from the records that the petitioner had sent representations repeatedly to the respondents to serve the copy of the order passed under Section 47-A of the Indian Stamp Act and also release all the documents which were registered as Document Nos.1069 of 1996 and 1260 of 1996 on 24.04.1996 on the file of the third respondent.

4. Therefore, the petitioner was constrained to filed a writ petition before this Court along with two others in W.P.No.8852 of 2006 and this Court passed the following order on 29.03.2006:

"2. The first respondent is therefore, directed to serve a copy of any final orders passed under Section 47-A of the Indian Stamp Act in respect of documents bearing Nos.1069 and 1260 of 1996 within two weeks from the date of receipt of a copy of this order.

3. The third respondent shall also release the above referred to document to the first petitioner subject to the first petitioner filing an affidavit of undertaking that he will not alienate the said property till any appeal filed as against the order passed under Section 47-A is finally disposed of. The third respondent shall also make an endorsement on the document about the orders passed under Section 47-A and that there will be a charge on the property with reference to the difference in Stamp Value determined under Section 47-A.

4. The above order is passed without prejudice to the rights of the first petitioner to work out his remedy as against the orders passed under Section 47-A of the Indian Stamp Act."

5. This Court specifically directed the third respondent to release the documents and also directed to serve the copy of the order passed under Section 47-A of the Indian Stamp Act. The petitioner was given liberty to challenge the order passed under Section 47-A of the Indian Stamp Act. However, the second and third respondents did not take any steps to release t