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PATNA HIGH COURT
MOHIT KUMAR SHAH, J
Rahul Kumar – Appellant
Versus
The State of Bihar – Respondent
| Table of Content |
|---|
| 1. challenges the legality of the order regarding stamp duty. (Para 1 , 2) |
| 2. cites statutes and precedents on timing and jurisdiction for reviewing stamp duty. (Para 3 , 4 , 5) |
| 3. court observes improper procedures in referral and legality. (Para 7) |
| 4. final judgment allows the writ petition. (Para 8) |
ORAL JUDGMENT
Date : 08-01-2025 The present writ petition has been filed for quashing the order dated 14.11.2019, passed by the Assistant Inspector General of Registration, Darbhanga Division, Darbhanga, i.e. the respondent no.3, in Stamp Case No.1 of 2019-20 whereby and whereunder the petitioner has been directed to deposit deficit stamp duty to the tune of Rs.6,69,960/- along with penalty of a sum of Rs.66,996/-, totalling to a sum of Rs.7,36,956/-.
2. The brief facts of the case, according to the petitioner, are that the petitioner had purchased a land, appertaining to old Khata No.2 and new Khata No.483, old Plot No.2051, new Plot No.2135, admeasuring 4 khatha, 5 dhur, situated at Mauza- Chatwan, Thana No.413, Circle Office-Kewti, District- Darbhanga, by a sale deed, which was registered on 13.04.2015, after payment of the requisite stamp duty and registration charges
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