USHA RANI G Vs. JOINT SUB REGISTRAR 1

JUDGEMENT

(1.) This writ petition is filed for issuance of Writ in the nature of Writ of Certiorari to quash the impugned notice P.No.169/98 dated 10-6-1998 issued by the respondent to the Writ Petitioner as illegal and arbitrary.

(2.) The petitioner was a successful bidder in the public auction and the bid amount was Rs. 3,45,000/-. She deposited the entire sale consideration with the Official Receiver, Chittoor. The Official Receiver executed a sale deed in favour of the petitioner on 16-3-1998 and addressed a letter to the Respondent in Dis.No.804, dated 16-3-1998 to register the sale deed while dispensing with his presence as per Sec. 88(1) of the Indian Stamp Act. A sum of Rs.41,500/- towards stamp duty and Rs. 1,975/- towards registration fee was paid for the purpose of registration of the sale deed, on the value of the document i.e., the highest bid amount. In spite of that, a notice is given to pay the deficit stamp duty and registration fee and determined the market value at Rs. 11,56,500/-. On this amount the Court fee (sic. stamp duty) was determined as Rs.97,280/- and registration fee of Rs. 4,060/- and according to the respondent the petitioner has to pay the balance amount of stamp duty and registration fee.

(3.) The learned Counsel for the petitioner submits that it is a curt sale and the sale deed was executed by the Official Receiver. In such a case, there is no question of deficit Court fee. The value shown in the document is the proper market value. The respondent cannot code (sic. go) behind the document and assess the market value as Rs.11,56,500/-. Further the respondent has no jurisdiction to determine the deficit stamp duty and registration fee. It is only the District Collector could decide as to the deficit stamp duty and registration fee by virtue of Section 47-A of the Indian Stamp Act.