IN THE HIGH COURT AT CALCUTTA (Constitutional Writ Jurisdiction)

APPELLATE SIDE Present:

The Hon’ble Justice Krishna Rao W.P.A. No. 19812 of 2022 M/s. Emami Agrotech Limited Vs.

The Deputy Inspector General of Registration, Range-III, Hooghly & Ors.

Mr. Rajarshi Dutta Mr. Rahul Dhanuka Mr. Niraj Baheti ....For the petitioner.

Mr. Amal Kumar Sen, Ld. AAG Mr. Nilotpal Chatterjee Mr. Amrita Lal Chatterjee …. For the State.

Mr. Swatarup Banerjee Mr. Sukanta Ghosh …. For the Respondent No.4.

Hearing Concluded On : 31.03.2026 Judgment on : 20.04.2026 Krishna Rao, J.:

1. The petitioner has filed the present writ petition challenging the order passed by the Commissioner, Burdwan Division, being the Appellate Authority under Section 47B of the Indian Stamp Act, 1899, dated 10th March, 2022 in Appeal Case No. 18 of 2018 signed on 16th June, 2022 wherein and where under the petitioner is directed to deposit the deficit stamp duty amounting to Rs. 53,99,700/- within two months of receipt of the order, failing which the authority will take appropriate action for realization of the dues with imposition of penalty as per the provision of Indian Stamp Act for the delayed period.

2. One Rasoi Limited being the “Assignor” by way of Deed of Copyright Assignment dated 25th September, 2014, transferred certain copyright works to the petitioner. The Deed of Assignment was duly executed and registered with the office of the respondent no.2 being Book No.1, CD Volume No. 1, pages from 4517 to 4542 being No. 00335 for the year 2015. After registration, the petitioner has filed an application under Form-XV of the Copyright Rules, 2013 before the respondent no.4 on 29th April, 2015, praying for registration of changes in the particulars of the registered copyrights. By a letter dated 20th May, 2015, the respondent no.4 informed the petitioner that the stamp duty paid in respect of the Deed of Assignment is insufficient. In reply to the said notice, the petitioner has informed the respondent no.4 that as per the Indian Stamp Act, assignment of copyright is exempted form payment of stamp duty.

3. The petitioner received a Memo dated 27th December, 2017 from the respondent no.1 in Form-VIII calling for objections relating to determination of market value under Section 47(A)(5) of the Indian Stamp Act and fixed a personal hearing on 19th January, 2018. The petitioner has informed the respondent no.1 that as per Article 23 under Schedule 1A of the Indian Stamp Act, no stamp duty is payable in respect of the Deed of Assignment. The respondent no.1 without considering the same directed the petitioner to pay deficit stamp duty of Rs. 53,99,700/- after adjusting Rs. 300/- which the petitioner already paid at the time of registration.

4. Being aggrieved with the order/direction of the respondent no.1, the petitioner has filed an appeal before the respondent no.3 but the respondent no.3 rejected the appeal by holding that the petitioner could not produce any certificate of registration in respect of the assigned copyright works with the seal and signature of the relevant copyright office. It was further held that another Deed of Assignment of Copyright had been executed and registered between the same parties being Document No. 311/ 2015 for a consideration of Rs. 4 Crores on which full stamp duty had been paid.

5. Mr. Rajarshi Dutta, Learned Advocate representing the petitioner submits that Section 47A of the Indian Stamp Act, 1899, can be invoked by the registering authority while registering an instrument only when the market value has not been truly set forth in the said instrument. He submits that in the case of the petitioner there is no dispute with regard to the valuation mentioned in the deed and the same is duly accepted by the registering authorities. He submits that Section 47A can be invoked only at the time of registering the instrument and not otherwise but in the present case the respondents have erroneously invoked the provisions of Section 47A of the Act. I