Calcutta High Court
Sri Subal Saha & Anr vs State Of West Bengal & Ors on 10 March, 2025
Author: Amrita Sinha
Bench: Amrita Sinha
OD-2 ORDER SHEET
WPO No.780 of 2024
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
SRI SUBAL SAHA & ANR.
VS
STATE OF WEST BENGAL & ORS.
BEFORE
THE HON'BLE JUSTICE AMRITA SINHA
Date: 10th March, 2025.
Appearance:
Mr. Sukrit Mukherjee, Adv.
Mr. Dipanjan Bhattacharyya,Adv.
Ms. Sananda Ganguli, Adv.
..for the Petitioners.
Mr. Ayan Banerjee, Adv.
Ms. Oindrila Chatterjee, Adv.
..for the State.
1.
Heard detailed submissions made on behalf of both the parties.
2. It appears that the petitioners are dissatisfied with the assessment
report made by the Collector, North 24 Parganas under Section 40
of the Indian Stamp Act, 1899.
3. From the documents annexed to the writ petition, it appears that
the learned trial Court vide order dated 16th June, 2023 passed in
Title Suit No.375 of 2012 was pleased to accept the said
assessment report.
4. A co-ordinate Bench of this Court in CO 2574 of 2023 filed by the
petitioners affirmed the order passed by the learned trial Court
vide order dated 5th October, 2023. The revisional Court clearly
held that the order impugned is justified and does not call for
2
interference. The order shall, however, not affect the rights of the
petitioners in any other proceedings.
5. Relying on the aforesaid observation of the Court, the petitioners
preferred an appeal under Section 47B of the Indian Stamp Act
which is pending consideration. The petitioners are yet to submit
the deed for execution.
6. It is held that it will be open for the petitioners to present the deed
for execution along with the stamp duty accepted by the learned
trial Court. Thereafter, if a prayer for reassessment of stamp duty
is made, the competent authority shall consider the same in
accordance with law.
7. If it is found that the original deed which was impounded by the
Court has not yet been forwarded to the registering authority, then
it will also be open for the petitioners to make a prayer before the
trial Court for transferring the original deed to the registering
authority for taking necessary consequential steps in terms of the
order passed hereinabove.
8. The writ petition stands disposed of.
9. Affidavit of service filed in Court today is taken on record.
10. Urgent Photostat certified copy of this order, if applied for, be
supplied to the parties upon compliance of all legal formalities.
(AMRITA SINHA, J.)
nm.