IN THE HIGH COURT AT CALCUTTA (Constitutional Writ Jurisdiction)

APPELLATE SIDE Present:

The Hon’ble Justice Krishna Rao W.P.A. No. 14374 of 2021 With CAN 1 of 2025 With CAN 2 of 2025 M/s. P. Sen Technical Services Private Limited & Anr.

Vs.

State of West Bengal & Ors.

Dr. S. Muralidhar, Sr. Adv.

Mr. Rishad Medora Mr. Debmalya Ghosal Mr. S.N. Dutt Ms. Bhumika Popli Mr. Souvik Ghosh ....For the petitioners.

Mr. Amal Kumar Sen, Ld. AAG.

Mr. Nilotpal Chatterjee Mr. Amritlal Chatterjee ….For the State.

Hearing Concluded On : 10.03.2026 Judgment on : 18.03.2026 Krishna Rao, J.:

1. The petitioners have filed the present writ petition challenging the order passed by the Collector and Deputy Inspector General of Registration, Range-I, Alipore, Kolkata dated 22nd July, 2021, wherein the stamp duty for registration of sale deed as per market value of the apartment/unit along with one open car parking space is determined at Rs. 1,45,14,836/-.

2. The petitioners have purchased two office spaces at the 1st Floor, 113, Park Street, Kolkata- 700016 admeasuring 2288 sq.ft super built up area and admeasuring 1712 sq. ft. super built up area respectively from one Bejon Behary Mullick through two separate regi