Deewakar Heights Pvt. Ltd. & Anr vs The State Of West Bengal & Ors on 17 January, 2025

Calcutta High Court

Deewakar Heights Pvt. Ltd. & Anr vs The State Of West Bengal & Ors on 17 January, 2025

Author: Amrita Sinha

Bench: Amrita Sinha

OD-2                             ORDER SHEET

                               WPO No.1189 of 2024

                       IN THE HIGH COURT AT CALCUTTA
                         CONSTITUTIONAL WRIT JURISDICTION
                                 ORIGINAL SIDE



                        DEEWAKAR HEIGHTS PVT. LTD. & ANR.
                                     VS
                        THE STATE OF WEST BENGAL & ORS.


BEFORE :
THE HON'BLE JUSTICE AMRITA SINHA
Date : January 17, 2025.

                                                                             Appearance:
                                                                  Mr. Ayan Banerjee, Adv.
                                                                Mr. Dhiman Banerjee, Adv.
                                                                      ...For the Petitioners.

                                                               Ms. Debasree Dhamali, Adv.
                                                                ...for the Respondent no.5.

Mr. Akash Dutta, Adv.

Mr. Paritosh Sinha, Adv.

…for the State.

1. A deed of sale was presented by the petitioners for registration. The

registering authority found the document to be undervalued and directed

the presenter of the deed to affix the stamp duty as per valuation

assessed by the Registering Authority. Though the petitioners were

dissatisfied with the valuation arrived at by the registering authority and

intended to prefer an appeal, but was unable to do so because of the

provision of Rule 124(3) of the West Bengal Registration Rules, 1962

which requires the document to be placed before the authority for

registration.

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2. The document in question has since been registered, but the petitioners

are aggrieved by the valuation arrived at by the registering authority. A

representation seeking re-assessment of valuation was filed by the

petitioners before the Inspector General of Registration in December

2024. The same is yet to be considered.

3. Learned advocate representing the State respondents relies upon the

communication made by the Additional Registrar of Assurances-IV,

Kolkata, dated 15th January, 2025 which mentions that for referring any

document/instrument under Section 47A of the Indian Stamp Act, 1899,

the instrument is required to be produced before the Registering Officer

for registration, but not prior thereto.

4. In the instant case the subject document has already been registered.

5. The petitioners are, accordingly, directed to produce the registered

document before the Inspection General of Registration, West Bengal

being the respondent no.2 herein who shall take steps in terms of

Section 47A of the Indian Stamp Act, 1899 and consider the same

strictly in accordance with law after giving a reasonable opportunity of

hearing to the petitioners or their authorized representatives at the

earliest, but positively within a period of eight weeks from the date of

communication of this order. A reasoned order shall be passed and

communicated to the petitioners.

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6. In the event there is any difference in the valuation pursuant to which

the stamp duty was paid for registration of the document, then necessary

consequential steps shall be taken by the said authority.

7. The writ petition stands disposed of.

8. Urgent photostat certified copy of this order, if applied for, be supplied to

the parties upon compliance of all legal formalities.

(AMRITA SINHA, J.)

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