IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE BEFORE :-

THE HON’BLE JUSTICE SHAMPA SARKAR W.P.A No.- 2966 of 2024 SK. ABDUL SABIR & ASSOCIATES vs.

THE STATE OF WEST BENGAL & ORS.

For the Petitioner : Mr. Sakya Sen, Sr. Adv., Mr. Deep Nath Roy Chowdhury, Adv.

Mr. Dip Jyoti Chakraborty, Adv.

Mr. Satrajeet Sen Mr. Bhaskar Dwivedi For the Respondent : Mr. Samrat Sen, Sr. Adv.

Mr. Arindam Mandal, Adv.

Mr. Manali Ali Judgment Reserved on : 28.01.2026 Judgment Delivered on : 09.02.2026 Judgment Uploaded on : 09.02.2026 Shampa Sarkar, J.

1. The question before this court is whether the instrument which has been styled as the Memorandum of Understanding (MOU) and which was tendered as an exhibit by the writ petitioner in Title Suit No. 70 of 2011, also dealt with transfer of landed property and whether the stamp duty assessed by the respondents was correct.

2. The order dated July 31, 2023, bearing number 1297-FT/O/IN-05/20 issued by the Additional Chief Secretary to the Government of West Bengal and Chief Controlling Revenue Authority Government of West Bengal, passed in a reference under Section 56 of the Indian Stamp Act 1899 and the consequent order dated Septemb