ORAL JUDGMENT

Date : 24-06-2024 The present writ petition has been filed for quashing the order dated 24.03.2023, passed by the Assistant Inspector General, Registration Tirhut Division, Muzaffarpur, i.e. respondent no.5 in Case No.106 of 2022-2023, whereby and whereunder the petitioner has been asked to deposit deficit stamp duty to the tune of Rs.1,72,809/- along with penalty of a sum of Rs.17281/- totalling a sum of Rs.1,90,090/-.

2. The brief facts of the case, according to the petitioner, are that on 15.09.2022, a registered sale deed was executed in favour of the petitioner and one Dewesh Kumar Mishra in respect of a piece of land appertaining to Thana No.66, Khata No.33 & 43, Plot Nos. 718, 703, 709 & 735, admeasuring 60.66 decimal, falling under Mauza Ramgarhwa under Ramgarhwa Anchal of East Champaran District. The sale deed was registered by the Sub-Registrar, Motihari on 15.09.2022, after payment of requisite registration fees and stamp duty, upon showing the value of the land to be a sum of Rs.22,06,000/-, falling under the residential on road irrigated category. It is further submitted by the learned counsel for the petitioner that all of a sudden, on 25.03.2023, the pet