Samarendra Pratap Singh, J. - (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 Section 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 v. State of Bihar, reported in 2006(3) PLJR 538 .
(3.) The facts of the case in brief is as follows:- (i) One Ganga Prasad, husband of Smt. Dani Devi, respondent No. 10, executed an agreement for sale of land on 20.1.1994 for consideration of Rs. 3,50,000/- and a sum of Rs. 50,000/- was paid at the time of execution of agreement by the petitioner. However, the sale was not registered as Ganga Prasad fell ill in 1999 and finally died on 20.7.2001. After death of Ganga Prasad, the petitioner requested Smt. Dani Devi (respondent No. 10) to execute and register the sale deed (Annexure-3) on receiving the balance consideration amount, which the former was ready to pay. As respondent No. 10 evaded registration of the sale deed on death of her husband, the petitioner filed Title Suit No. 50 of 2002 for specific performance of contract. The suit was decreed in his favour by the Court of learned Subordinate Judge III, Patna. A copy of the judgment and decree passed in Title Suit No. 50 of 2002 is at Annexure-4. In terms of judgment and decree, the petitioner paid the balance consideration amount along with interest to respondent No. 10, who executed sale deed in favour of on 7.3.2005, which was presented along with a copy of judgment and decree before the respondent No. 8 for registration. (ii) The consideration amount of the land mentioned in the sale deed executed in the year 1994 was Rs. 3,50,000/-. The Registering Officer, e.g. Respondent No. 8, was of the view that the current market rate on the date of presentation/Registration of sale deed would be applicable, and not the rate prevalent on the date of execution of sale deed, which was dated 20.1.1994. The Registering Officer, as such, referred the matter to the Collector-cum-District Magistrate-cum-Registrar, Patna (Respondent No. 4) under section 47A(1) for fixing its proper valuation, which gave rise to Valuation case No. 15 of 2005-06. The Circle Officer, Patna Sadar was directed to ascertain and report the actual market value of the property described in the sale deed. The Circle officer, Patna Sadar after enquiry vide letter No. 4129, dated 26.12.2005 addressed to the S.D.O., Patna City (Annexure-A to the counter affidavit) assessed the market value of the property as Rs. 50,47,500/-. The case in the meantime was transferred to the Inspector of Registration Office (IRO), Patna Division, Patna, who was vested with the power of Collector under section 47(A) of the Indian Stamp Act, 1899 vide letter No. 1015, dated 20.5.2006 of the Government, in view of a large pendency of such cases and to ensure their quick disposal. (iii) The IRO accepted the report of the Circle Officer and assessed the valuation of land as Rs. 56,35,500/- and directed the petitioner to deposit a sum of Rs. 8,13,767/- as deficit stamp duty in addition to Rs. 54,100/- paid as stamp duty at the time of presentation of deed in 2005. The petitioner being aggrieved, filed C.W.J.C. No. 9696 of 2010 which was disposed of by order dated 27.1.2012 with liberty to take resort to remedy of statutory appeal, under the law. The petitioner accordingly filed appeal, which was rejected on 15.5.2012 and hence this writ application.;