ASHOK KUMAR YADAV Vs. THE STATE OF BIHAR

JUDGEMENT

(1.) The petitioner seeks quashing of the order, dated 15.5.2012 passed by the Commissioner, Patna Division (Respondent No. 3) in Stamp Appeal Case No. 99 of 2012 affirming the order, dated 18.8.2007 passed by the Inspector of Registration Office (Respondent No. 7) in Land Valuation Case No. 15 of 2005-06 with a direction to the respondents to admit and register the sale deed presented before the Sub-Registrar, Patna City, Patna (Respondent No. 8) on 21.4.2005.

(2.) By the impugned orders dated 18.8.2007 and 15.5.2012 the stamp duty payable and the valuation of the property, which is subject matter of sale was assessed on its current market value at time of presentation of document for registration, declining to accept the plea of the petitioner to assess its value as existing on date of execution of sale deed. The petitioner?s case is that the price of the property and the stamp duty payable ought to be assessed as existing on the date of execution of sale deed. The relief of the petitioner is founded on the ground that the Vendee should not be penalised for the delay caused by the vendor in registering the sale deed, for which he had ultimately to move the Civil Court for specific performance of the contract. It is further case of the petitioner that Sec. 47A of the Indian Stamp Act, 1899, which was inserted by Bihar Act 15 of 1988 w.e.f. 31.3.1990 and partly amended by Bihar Act 8 of 1991 w.e.f. 29.11.1991, would have no application in respect of a document presented for registration, pursuant to a decree for specific performance of an agreement. In support of his submission, the petitioner has relied upon a Division Bench judgment in the case of Brijnandan Singh Vs. State of Bihar, reported in 2006(3) PLJR 538 .

(3.) The facts of the case in brief is as follows:-