(1.) THIS application has been filed for quashing the order dated 29.6.1998 (Annexure -2) whereby the petitioner has been asked to pay the Stamp duty on the valuation of the land at the rate of Rs. 4,500/ - per Katha for registration of a conveyance deed.
(2.) SHORT facts giving rise to the present application are that an agreement to sale dated 12.5.1974 was entered between the petitioners and one Md. Habib for sale of 4 Bighas, 5 Dhurs and 5 Dhurki of land detailed in the agreement of sale. According to the petitioner, said Habib did not execute the sale deed and left with no option petitioner filed Title Suit No. 181 of 1977 for specific performance of contract but the Subordinate Judge -II, Patna vide judgment and decree dated 26.4.1980 dismissed the suit.
(3.) MR . Abhimanyu Sharma appearing on behalf of the petitioner submits that the document was presented for registration pursuant to a decree of specific performance of contract passed by this Court and the agreement itself having been entered into between the parties before the introduction of section 47 of the Act, the registering authority had no option than to accept the valuation as shown in the decree. In support of his submission he has placed reliance on a judgment of this Court in the case of Smt. Shanti Devi Prasad and another vrs. State of Bihar and others (AIR 2001 Patna 161) [: 2001(1) PLJR 671] and my attention has been drawn to paragraph 22. of the judgment, which reads as follows: -