IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.1218 of 2024 ======================================================

Meena Devi W/o Sri Govind Sah, Resident of Village- Akauni, P.S.- Sonhan, District- Kaimur at Bhabua.

... ... Petitioner/s Versus

1. The State of Bihar through the Principal Secretary, Prohibition Excise and Registration Department, Govt. of Bihar, Patna.

2. District Magistrate, Kaimur at Bhabua.

3. Assistant Sub-registrar, Kaimur at Bhabua.

4. Govind Gupta, Son of Late Jamuna Sah, Resident of Village- Akauni, P.S.-

Sonhan, District- Kaimur at Bhabua.

... ... Respondent/s ======================================================

Appearance :

For the Petitioner/s : Mr. Uday Pratap Singh, Adv.

: Ms. Anju Kumari Sinha, Adv.

: Mr. Praveen Kumar, Adv.

For the Respondent/s : Mr. P.K. Shahi, Aag3 : Mr. Dr. Mankeshwar Tiwari, Ac to Aag3 ======================================================

CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA ORAL ORDER

8 13-01-2026 1. The petitioner has filed the present writ application being aggrieved by order, dated 08.08.2023, passed in Stamp Appeal Case No. 27 of 2023 by Collector -cum- District Magistrate, Kaimur at Bhabhua, whereby the Collector has directed for recovery of Rs. 1,63,773/- towards deficit stamp duty pursuant to registration of a sale deed in which the petitioner had wrongly disclosed that the land in question is a residential parti land, whereas upon inquiry made by the Sub- Registrar, the asbestos structure and shops were found on the subject land.

2. Learned counsel for the petitioner submits that the petitioner purchased the land situated in Khata No. 68, Khesra No. 250, having an area of 3 decimals, situated at Anchal- Bhabhua, in which the value of the land was declared at Rs. 1,01,000/-, upon which a sum of Rs. 5,757/- was paid as stamp duty and the sale deed was registered by the Sub-Registrar, Bhabhua, vide Deed No. 3771 of 21.04.2023. After registration of the sale deed, the Registrar got an inquiry conducted through the Office Assistant who submitted his inquiry report on 14.05.2023 stating therein that asbestos structure was existing upon the subject land and the commercial activities were going on the land and RCC structures were also found on the backside of the land which was residential in nature.

3. Referring to Section 47 A sub-clause (1) of the Indian Stamp (Bihar Amendment) Act, 2013 (hereinafter referred to as the Act), learned counsel submits that while registering any instrument, if the Sub-Registrar finds that the instrument has been set forth wrongly and market value of the property has been declared at a lower rate than the guideline register of estimated minimum value prepared under the Rules, he shall refer such instrument before registering it to the Collector for determination of the proper market value of such property and the proper duty payable thereon. Therefore, the submission is that after registration of the document/sale deed, by the Registrar, he becomes functus officio and he cannot hold the inquiry himself through his office staff and refer the matter to the Collector for realization of the deficit court fee on the basis of determination done by him.

4. Learned counsel relies upon the judgment of the Co-ordinate Bench of this Court, dated 04.09.2024, in C.W.J.C. No. 4012 of 2024, in which this Court has held that once an instrument is registered, the Sub-Registrar does not have any jurisdiction to pass any order for determination of the stamp duty payable or for realization of any deficit stamp duty.

5. Learned counsel further submits that of course the collector has the power after registration of such instrument under Section 47 A (3) of the Act, and can examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject matter of such instrument and duty payable thereon and if after such examination, the collector has reason to believe that the market