LAWS(CAL)-1999-10-2

BIRENDRA NATH MANNA Vs. STATE OF WEST BENGAL

Decided On October 13, 1999
BIRENDRA NATH MANNA Appellant
V/S
STATE OF WEST BENGAL Respondents

JUDGEMENT

(1.) In this appeal the vires of section 47A of Indian Stamp Act, 1899 as amended by the State of West Bengal is in question.

(2.) The petitioners are landholders. They intended to convey same properties which required registration, the consideration wherefor was fixed at Rs. 1,80,000/-. However, in view of the provisions of section 47A of the Indian Stamp Act and the Rules framed thereunder, the market value of the property was fixed at Rs. 5,65,000/- and the Registering authority directed them to pay the deficit stamp duty calculated on the basis thereof.

(3.) Thereafter these writ applications have been filed.