The Registering Officer must release a registered sale deed promptly after registration, regardless of arrears or pending penalties, as clarified by various case precedents.

JUDGMENT :

A.C. Behera, J.

This writ petition under Articles 226 and 227 of the Constitution of India, 1950 has been filed by the petitioner praying for quashing the impugned order dated 05.07.2025(Annexure-13) passed in UV Case No.25 of 2011 by the Stamp Collector-cum-IGR, Odisha, Board of Revenue, Cuttack(Opposite Party No.2) as well as letter dated 11.07.2025(Annexure-16) issued by the said Stamp Collector-cum-IGR, Odisha, Board of Revenue, Cuttack(Opposite Party No.2) and to direct the Stamp Collector-cum-IGR, Odisha, Board of Revenue, Cuttack(Opposite Party No.2) for releasing the registered sale deed No.2596 dated 25.02.2009 executed in favour of the petitioner by Kishore Chandra Rout, Dushasan Rout and Muralidhar Rout.

2. The factual backgrounds of this writ petition, which prompted the petitioner for filing of the same is that, the sale deed No.2596 dated 25.02.2009 was executed and registered by Kishore Chandra Rout, Dushasan Rout and Muralidhar Rout in favour of the petitioner, but, that said Sale Deed No.2596 was impounded on the ground of under valuation. For which, an Under Valuation Case(UV Case) No.25 of 2011 was initiated and in the said Under Valuation Case No.25 of 2011, the Stamp Collector-cum-IGR, Odisha, Board of Revenue, Cuttack (Opposite Party No.2) as per notice dated 25.01.2024 directed to the petitioner for depositing the deficit Stamp Duty of Rs.38,25,000/-(rupees thirty-eight lakhs twenty-five thousand) and Registration Fees of Rs.15,30,000/- (rupees fifteen lakhs thirty thousand) in total Rs.53,55,000/-(rupees fifty- three lakhs fifty-five thousand) within seven days. The petitioner deposited Rs.38,25,000/-(rupees thirty-eight lakhs twenty-five thousand) towards deficit Stamp Duty and Rs.15,30,000/-(rupees fifteen lakhs thirty thousand) towards registration fee in the month of June, 2025.

For which, as per order dated 05.07.2025 passed in the said Under Valuation Case No.25 of 2011, the Stamp Collector-cum-IGR, Odisha, Board of Revenue, Cuttack(Opposite Party No.2) directed the petitioner for payment of penalty @ 12.5% per annum on the deficient Stamp Duty and Registration Fees, i.e., Rs.73,63,125/-(rupees seventy-three lakhs sixty-three thousand one hundred twenty-five) on the ground of delay in depositing the above assessed deficit Stamp Duty and Registration Fee and issued a letter vide Letter No.3522 dated 11.07.2025(Annexure-16) directing the petitioner for depositing the aforesaid penalty amount, i.e., Rs.73,63,125/-(rupees seventy-three lakhs sixty-three thousand one hundred twenty-five) without releasing the registered Sale Deed No.2596 dated 25.02.2009(Annexure-1) in favour of the petitioner.

Therefore, the petitioner filed this writ petition under Articles 226 and 227 of the Constitution of India, 1950 praying for quashing the order dated 05.07.2025 (Annexure-13) passed in Under Valuation Case No.25 of 2011 as well as Letter No.3522 dated 11.07.2025(Annexure-16) and to direct the Stamp Collector-cum-IGR, Odisha, Board of Revenue, Cuttack(Opposite Party No.2) for releasing the Registered Sale Deed No.2596 dated 25.02.2009(Annexure-1) in favour of the petitioner.

3. I have already heard from the learned counsel for the petitioner and the learned Additional Standing Counsel for the State.

4. During the course of hearing of this writ petition, learned senior counsel for the petitioner did not argue/press the prayer for quashing the impugned order dated 05.07.2025(Annexure-13) passed by the Stamp Collector-cum-IGR, Odisha, Board of Revenue, Cuttack(Opposite Party No.2) in Under Valuation Case No.25 of 2011, but, argued in support of his prayer for directing the Stamp Collector-cum-IGR, Odisha, Boa