IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7055 of 2025 ======================================================

Mustari Khatoon Wife of Mohd Jahid Ansari Resident of village- Thakura P.S.- Ramgarh District- Kaimur (Bhabhua).

... ... Petitioner/s Versus

1. The State of Bihar through the Collector, Kaimur.

2. The Collector cum District Magistrate, Kaimur (Bhabhua).

3. The District Sub Registrar, Kaimur.

4. The Sub Registrar, Mohania, Kaimur.

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

Appearance :

For the Petitioner/s : Mr. Arabind Nath Pandey, Adv.

: Mr. Varun Kumar, Adv.

For the Respondent/s : Mr. Additional Advocate General (9)

: Mr. Anil Kumar Verma, Ac to Aag9 ======================================================

CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA ORAL ORDER

3 02-02-2026 1. The petitioner has filed the present writ application being aggrieved by the order dated 18.03.2025 passed in Stamp Appeal No. 1 of 2025 by Collector-cum-District Magistrate, Kaimur at Bhabhua, whereby the Collector has directed to pay the deficit stamp duty of Rs. 3,65,904/- along with penalty of Rs. 36,590/- having a total amount of Rs. 402,494/- pursuant to registration of a sale deed having a piece of land situated at Khata No. 193, Plot No. 886, Thana No. 335, Mauza-Thakura having Deed No. 5848 of 2024 dated 06.08.2024.

2. Learned counsel for the petitioner submits that the petitioner purchased a land measuring an area of 3 decimals in Khata No. 193, Plot No. 888, showing the nature of the land residential parti situated in village Thakura through registered sale deed dated 06.08.2024. According to the petitioner, he started construction upon the purchased land. The elder brother- in-law of the petitioner made a complaint before the Collector alleging that the petitioner has concealed the fact that the land purchased by her was parti residential, inasmuch as the double storey structure has been constructed upon the subject land. The Sub-Registrar, Mohania, vide letter no. 402 dated 17.12.2024 on the basis of complaint made by the complainant/Md. Shahid Ansari and after inquiry referred the matter under Section 47 A of the Indian Stamp Act before the Collector for determination of the value of the registered sale deed dated 06.08.2024 for recovery of the determined value of the residential construction and amount of deficit stamp in exercise of power under Section

47 A (3) of the Act.

3. Referring to the letter dated 17.12.2024 at Annexure R/1 to the counter affidavit, learned counsel submits that from perusal of the contents of the letter, it appears that the Sub-Registrar, Mohania, forwarded the joint report prepared by Sub-Registrar, Mohania, and District Sub-Registrar, Kaimur, before the Collector upon the registered sale deed having a finding that petitioner has caused revenue loss to the State, requested the Collector to hold spot inspection of the land mentioned in the sale deed for the purpose of determination of the market value of the same and realization of the deficit stamp duty and penalty.

4. Referring to Section 47 A sub-clause (1) of the Indian Stamp (Bihar Amendment) Act, 2013 (hereinafter referred to as the Stamp Act), learned counsel further 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, the Registrar, becomes functus officio and he cannot hold the inquiry himself and through a joint inquiry held by him along with the District Sub-Registrar of Kaimur, Bhabua.

5. Learned counsel however submits that of course Colle