Remanded

Tirupati Shubh Shopper Private Limited and Anr. v. Registrar of Assurances, Kolkata and Ors.

Calcutta HC16 Mar 2022WPO/1423/2022

Case brief

AI extract

What is this about?

This writ petition challenges an incorrect stamp duty assessment. The court held the matter must be remanded back to the Registrar of Assurances, Kolkata for reconsideration after the petitioner submits a comprehensive representation with supporting documents. Authority is directed to grant a personal hearing, pass a reasoned order, and communicate it within two months.

What did the court decide?

Assessment remanded to Registrar of Assurances, Kolkata for reconsideration; authority directed to hear petitioner and pass reasoned order within two months.

Tirupati Shubh Shopper Private Limited and Anr. Vs… — Writ and Judicial Review | Calcutta HC (2022)

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WPO/1423/2022

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IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE

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TIRUPATI SHUBH SHOPPER PRIVATE LIMITED & ANR. VERSUS REGISTRAR OF ASSURANCES, KOLKATA & ORS.

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BEFORE:

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The Hon'ble JUSTICE RAJASEKHAR MANTHA Date : 16^th March, 2022

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Appearance: Mr. Ratnanko Banerji,Sr. Adv. Mr. Ratnesh Kr. Rai,Adv. Mr. Ankan Rai,Adv. Mr. Vipra Gang,Adv.

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Mr. Amitesh Banerjee,Sr. Adv. Ms. Ipsita Banerjee,Adv.

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The Court :- The writ petitioner is aggrieved by an assessment pursuant to query no. 3002717264/2020-2021 dated 23^rd December, 2021 and the reply thereto whereby the stamp duty payable by the writ petitioner to register an agreement for sale dated 18/12/2019 was assessed at Rs. 1,16,92,458/-. Such stamp duty has, however, been paid and the document has been registered.

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It is submitted that the assessment is incorrect and ought to have been Rs. 31,87,520/- as communicated against an earlier query dated 16^th November, 2021. It is also submitted that the error of RA, Kolkata occurred for incorrect interpretation of the notification dated 23^rd March, 2012.

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This Court is of the view that the matter must be remanded back to the authority for reconsideration. Hence the assessment under said query dated 23/12/2021 is remanded back to the Registrar of Assurances, Kolkata for a suitable decision in the matter after an appropriate reconsideration. For the aforesaid purpose, the petitioner shall make a comprehensive representation annexing thereto all documents in support of the claim of incorrect valuation of stamp duty and make a claim for refund.

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The Registrar of Assurances, Kolkata, after receipt of the said representation and after giving a personal hearing to the petitioner and/or its legal representative, pass a reasoned order and communicate the same to the petitioner immediately thereafter.

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Let the aforesaid exercise be completed by the RA, Kolkata within a period of two months from the date of receipt of a copy of the representation from the petitioner.

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With the aforesaid observations, WPO No. 1423 of 2022 stands disposed of.

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(RAJASEKHAR MANTHA, J.)

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S. Chandra.

Tirupati Shubh Shopper Private Limited and Anr. v. Registrar of Assurances, Kolkata and Ors.

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Tirupati Shubh Shopper Private Limited and Anr. v. Registrar of Assurances, Kolkata and Ors.

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