KUMARI SHIVANI RAI Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard Mr. Bal Mukund Prasad Sinha, learned counsel appearing on behalf of the petitioners and Mr. Lalit Kishore, learned Principal Additional Advocate General for the State.

(2.) This writ petition filed under Article 226 of the Constitution of India prays for a direction in the nature of mandamus commanding the respondent authorities of the Registration Department to register the sale-deed presented by the petitioner no.2 Patna High Court CWJC No.15981 of 2014 dt.21-04-2015 2 dated 30.5.2014, a copy of which is placed at Annexure-2 which has been denied, inter alia, on grounds that the challan showing deposit of stamp duty as well as registration fee is more than one year old. Whereas the challan is dated 14.5.2013, the sale-deed was presented for registration on 30.5.2014 i.e. more than one year later and hence in view of the statutory provisions underlying section 50(2) of the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act') the challan had lost its validity.

(3.) According to the petitioners, all necessary legal formalities stands fulfilled by the deposit of stamp duty as well as registration fee by way of challan and no infirmity has been found in the valuation of the document. The petitioners relying upon directives of the department itself dated 2.4.2012 placed at Annexure-4 moved this Court making a submission that the Department itself had issued an advisory clarifying the legal position that there would be no validity period for a challan and which can be utilized for registration of an instrument without any objection on limitation.