AHILYA DEVI Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD the learned counsel for the parties.

(2.) THE petitioner is aggrieved by the order dated 1.3.2001 passed in Case No. 115(M) of 1997 (State V/s. Ahilya Devi). Under the said order the District Magistrate /Collector, Nawada has held that the value of the property was not correctly mentioned, the property was under value, therefore, the petitioner was liable to pay the Stamp Duty etc. on the correct valuation of the property and was liable to pay double the amount of the Stamp Duty as penalty. Being confronted with the question of alternative remedy of appeal as provided under Rule 13 of Bihar Stamp (Prevention of Under Valuation of Instruments) Rules, 1995.

(3.) THE learned counsel for the State after going through the provisions as contained in Section 64 of Indian Stamp Act, 1899 submits that though the Stamp Collector has authority to impose fine to the extent of Rs. 5,000/ - only but the petitioner must file an appeal.