UMA SHANKAR SAH Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD Mr. Ashok Kumar Choudhary, counsel for the petitioner and the J.C. to G.P.VII representing the State. Also heard Mr. R.N. Mukhopadhya, counsel appearing on behalf of the respondent Regional Rural Bank.

(2.) THE petitioner seeks to challenge the proceedings of Certificate Case No. 6 of 2002-03 instituted against him before the Subdivisional Certificate Officer, Banka. THE certificate case was instituted by the Collector, Banka for recovery of the amount allegedly payable as stamp duty (Rs. 12,600/-) and registration fee (Rs. 5000/-) on the deed of simple mortgage executed by the petitioner in favour of the respondent bank in connection with a loan taken by him.

(3.) IT is contended on behalf of the Collector that documents for taking agriculture loans from Regional Rural Banks or from the State Bank of India, thus, got the benefit of exemption from payment of stamp duty and registration fee only from 15.12.1998 and not from any date prior to it.