ANITA DEVI Vs. STATE OF BIHAR

JUDGEMENT

(1.) This writ petition has been filed for quashing the order dtd. 6/3/2023, passed by the respondent no. 3 i.e the Assistant Inspector General, Registration, Tirhut Pramandal, Mazzafarpur, whereby and whereunder the respondent no. 3 has directed the petitioner to deposit additional stamp duty to the tune of Rs.2 ,97,924.00 in connection with registration of sale deed dated

(2.) The brief facts of the case, according to the petitioner are that the husband of the petitioner had purchased land appertaining to Khata No. 80, Plot No. 2126, Area 23.2 decimals, situated at Mauza-Rampur Khajuria, P.S.- Dumariaghat, Anchal-Kesaria, District-East Champaran by a registered sale deed dtd. 3/5/2019, however, thereafter the husband of the petitioner died on 28/6/2021. It is only then that a purported reference was made by the Sub-Registrar, Kesaria, sometimes in the year 2022, under Sec. 47A (1) of the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act, 1899), leading to institution of Case No. 68 of 2022-23 and upon notice the petitioner had appeared and contested the case. It is stated that the land in question was purchased by the husband of the petitioner from one, Sitambar Giri and the nature of the said land is agricultural. Subsequently, the respondent no. 3, had passed the impugned order dtd. 6/3/2023, in Case No. 68 of 2022-23, directing the petitioner to pay deficit stamp duty to the tune of Rs.2,97,924.00 and this is how the petitioner is before this Court.

(3.) The learned counsel for the petitioner has at the outset referred to Sec. 47 A (1) and (3) of the Act, 1899 which is reproduced herein below:-