JUDGMENT :

B.K. PATEL,J.

In this writ petition, the petitioner has made prayer to quash the proceeding in U.V.M.C. No.417 of 2008 and Certificate Case No.26 of 2014, and consequential notices at Annexures-2, 4 series and 6.

2. Petitioner’s case is that on the basis of the claim to be the owner on the strength of Hat Patta alleged to have been granted by the ruler of Kanika Estate, one Rabindra Nath Lenka executed in favour of the petitioner registered sale deed no.5064 dated 24.8.2005 in respect of the land measuring an area of Ac.2.500 pertaining to plot no.321 under Khata No.619 of Mouza Chandrasekharpur recorded in the name of G.A. Department of the State of Orissa. At the time of registration, the petitioner was not aware of the fact that the above said land stands recorded in the name of the Government. In such circumstances, the sale deed executed in favour of the petitioner does not confer title over the land to the petitioner. The petitioner also never claimed title over the land nor possession of the land was delivered to the petitioner. The petitioner being aware that he has not derived any title on the strength of the aforesaid sale deed, never claimed any interest over the same. When the matter stood thus, the petitioner received notice at Annexure-2 from the Stamp Collector, Cuttack in U.V.M.C. No.417 of 2008 for payment of deficit stamp duty and registration fees payable under the Indian Stamp (Orissa Amendment) Act, 1962 purported to have been issued under Rule 25 (1) of the Orissa Stamp Rules, 1952. In response to such notice, the petitioner filed representation at Annexure-3 stating therein that the registered sale deed executed in favour of the petitioner having not conferred any title, the petitioner is not liable to pay any stamp duty. It is specifically averred at paragraphs 6 and 8 of the representation that the petitioner is not at all interested to take advantage and benefit of the registered sale deed in question and that he does not accept and admit the registered sale deed and the property purported to have been conveyed therein. No opportunity of hearing was given to the petitioner on his representation. However, the petitioner received notice at Annexure-4 series in Misc. Case No.26 of 2014 from the Special Certificate Officer-Cum-Sub-Collector, Berhampur with regard to requisition for certificate received from the Stamp Collector-Cum-Deputy Inspector General of Registration, Cuttack for payment of deficit stamp duty and registration fees. The petitioner filed application denying his liability at Annexure-5 stating, inter alia, at paragraph-6 as follows:

“6. That the R.S.D. in question cannot be construed to be a legal document, since no title has passed to the Certificate Debtor as the property still stands as per the prevailing and the current R.O.R. in the name of the Government, the General Administration Department, in the district of Khurda. Hence, the Certificate Debtor is not liable to make such payment. The Certificate Officer also without considering the petitioner’s application at Annexure-5 has issued summon for payment at Annexure-6 in Certificate Case No.26 of 2014 to deposit the amount with a threat of taking further action against him. The petitioner has never claimed title, interest and possession over the land purported to have been conveyed on the strength of the registered sale deed and he has absolutely no right over such land. It has also been averred that the petitioner is not at all concerned with the registered sale deed and he has absolutely no objection if the sale deed is treated to be cancelled, inoperative, invalid and as a whole void for all purposes.

3. A counter affidavit has been filed on behalf of opposite party nos.1 to 4 by opposite party no.3-Deputy Inspector General of Registration, Odisha. It is averred that the stamp duty and registration fees having been detected to be undervalued, there is no infirmity in initiating proceeding under Sect