PANKAJ KUMAR VATSA Vs. THE STATE OF BIHAR

JUDGEMENT

(1.) Heard counsel for the appellant, counsel for the State and counsel for the Gaya Municipal Corporation.

(2.) The writ application was filed by the present appellant against the decision of the Divisional Commissioner, Gaya, dated 03.05.2012, which was an order passed in Stamp Appeal No. 85 of 2011. By the said order of the Commissioner, the appellant was directed to pay stamp duty at the rate of 8% of the present market value of the property under Sec. 47(A) of the Indian Stamps Act. It is this decision which was challenged in the writ application and the learned single Judge vide order dated 27.08.2013 passed in C.W.J.C. No. 13788 of 2012 has dismissed the writ application upholding the decision of the Divisional Commissioner to be in accordance with law.

(3.) The long story narrated by the appellant both in the writ application or the appeal as to how his father made efforts for registration of this property by approaching the authorities in the year 1971 and thereafter on his death the mother made the same effort and thereafter the present appellant is of no avail because the finding recorded by the learned single Judge was that there is no authenticity, which can be attached with such kind of efforts, because the property in question was purchased by the father of the appellant in the year 1971 and the deed of registration was presented only in the year 2010. The learned single Judge further records as under :