(1.) The present writ petition has been filed for quashing the order dtd. 5/9/2023, passed by the learned Court of Collector- cum-District Magistrate, Kaimur (Bhabhua), in Stamp Appeal Case No. 3 of 2023, whereby and whereunder the petitioner has been directed to pay deficit stamp duty to the tune of Rs.5,91,280.00 along with penalty of a sum of Rs.59,128.00, totalling to a sum of Rs.6,50,408.00.
(2.) The brief facts of the case, according to the petitioner, are that the petitioner purchased an agricultural land, situated at Mauza- Hata, Circle-Chainpur PS No.-169, District -Kaimur, appertaining to khata No. 597, bearing Plot No.-273 and Plot No. 277, from one Kumar Rakesh Sinha, S/o- Late Pradhan Vimlanand Sinha, vide a sale deed, which was presented and registered, vide Sale Deed No. 6584 dtd. 3/9/2021, before the District Registration officer Kaimur (Bhabhua). The petitioner had paid the registration charges and stamp duty according to the minimum valuation register and only then, sale deed dtd. 3/9/2021 was registered by the District Sub-Registrar, Kaimur at Bhabhua. Thereafter, the petitioner had applied for mutation of the land in question, before the Circle Officer, Chainpur, Kaimur (Bhabhua), vide Mutation Case No. 1353 of 2021-22, whereupon the Circle Officer, Chainpur, Kaimur (Bhabhua), after due enquiry, had allowed the mutation and fresh jamabandi was created in favour of the petitioner. The petitioner had then sold the aforesaid land in question, vide various sale deeds of various dates to different purchasers, by depicting the same to be falling under the residential category and the said sale deeds were registered by the office of the District Sub-Registrar, Kaimur at Bhabhua. Nonetheless, the petitioner got a notice dtd. 23/1/2023, issued by the learned Court of Collector-cum- District Magistrate, Kaimur (Bhabhua), in Stamp Appeal Case No. 3 of 2023, whereupon the petitioner had appeared before the learned Court of Collector-cum-District Magistrate, Kaimur (Bhabhua) and filed his objection / reply, enclosing the copy of the minimum value register of the land in question as also enclosing the copies of the sale deeds executed in his favour and the sale deeds, pertaining to the said land in question, sold by the petitioner to various purchasers to demonstrate that the petitioner had paid the stamp duty on the basis of site inspection report of the District Registrar Office, Kaimur (Bhabhua). However, the learned Court of Collector-cum-District Magistrate, Kaimur (Bhabhua), without appreciating the facts and the evidences led by the petitioner and without giving proper opportunity of hearing to the petitioner, passed the impugned order dtd. 5/9/2023, in an arbitrary and mechanical manner, directing the petitioner to pay the deficit stamp duty to the tune to Rs.6,50,408.00.
(3.) The learned counsel for the petitioner has submitted that reference can be made by the Registering Officer for determination of the proper market value of the property in question, if he is satisfied that the classification of the property or the measurement of the structure contained in the property is wrong or the market value of the property has been set forth at a lower rate than the Guideline register of Estimated Minimum Value, only before registering the instrument in question, however in the present case, the District Sub-Registrar, Kaimur (Bhabhua), vide letter dtd. 17/12/2022, had referred the matter to the learned Collector-cum-District Magistrate, Kaimur (Bhabhua), to initiate proceedings under the provisions of the Indian Stamp Act, 1899 (hereinafter referred to as "the Act, 1899") for recovery of the deficit stamp duty i.e. after registration of the sale deed on 3/9/2021, hence, the said reference itself is bad in law. Reference has been made to Sec. 47A(1) of the Act, 1899, which is reproduced hereinbelow:-