- (1.) Heard learned counsel for the parties.
(2.) The appellant-State is aggrieved against the order passed by the learned Single Judge dated 16th December, 2005 passed in W.P.(C) No. 5075 of 2005 allowing the writ petition filed by the writ petitioner-respondent.
(3.) The brief facts are relevant for the purpose of deciding this L.P.A. are that according to the writ petitioner- respondent he entered into an agreement for the purchase of immovable property for a consideration of Rs. 15.00 Lakhs and for that purpose an agreement was executed by the vendor on 10th May 1995 in favour of the writ petitioner. The said agreement was not acted upon by the vendor and , therefore, the writ petitioner- respondent filed a civil suit in the year 2003 for specific performance of contract dated 10th May, 1995. The suit was decreed in the same year 2003. After the decree a sale deed was executed and was presented for registration before the Sub Registrar in the month of October, 2003 itself. But there was objection of the Stamp Deputy Collector that the property has been undervalued at Rs. 15.00 Lakhs only whereas the Circle rate, where the property is situated , is Rs. 1.00 Lakh per Katha. Because of this objection, the case was registered and was referred to the Stamp Deputy Collector, who held that petitioner-respondent has to pay the stamp duty on the market value of the property, which the Stamp Deputy Collector assessed to Rs. 2.00 Lakh per Katha. The learned Single Judge held that "in the case of instrument of conveyance executed pursuant to the decree for specific performance passed by the Civil Court, in which there is no allegation of deliberate undervaluation of lack of bona fide in valuing the subject of transfer with a view to evade payment of proper stamp duty, the mere fact that there is a time gap between the agreement of sale and the execution of the document by itself is not sufficient for the Registering Officer to invoke his power under section 47 A of the Stamp Act, unless there are reasons to believe that there is an attempt on the part of the parties to the instrument to under value with a view to evading payment of proper stamp duty".;