The High Court disposed of a writ petition concerning stamp duty on a lease-cum-sale deed. Relying on a prior order, the Court directed the Inspector General of Registration to decide on a refund of excess duty within four weeks.
Directed the IGR to decide on the Petitioner's representation and refund excess stamp duty within four weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) NO. 17931 OF 2022
Premananda Das
…. Petitioner
Mr. Prasanta Kumar Nanda, Advocate
-versus-
State of Odisha and others
…. Opp. Parties Mr. Dillip Kumar Mishra, Additional Government Advocate (For Opp. Party Nos.1 to 4)
CORAM: JUSTICE K.R. MOHAPATRA
ORDER
Order No.
08.08.2022
Page 1 of 4
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bench mark/market value of the property prevailing on the date of registration of the deed in question.
3.1 Being aggrieved, the Petitioner made a representation to the Inspector of General, Registration, Odisha, Cuttack (IGR) on 22nd December, 2021 under Annexure-5 for consideration of levying Stamp Duty, as aforesaid, but no action has yet been taken on the same. In view of the above, the Petitioner finding no other alternative has filed this writ petition to issue direction to the Opposite Parties to refund differential stamp duty charged at the time of registration of the property. It is his submission that law is no more res integra on the issue, as this Court, vide order dated 31st March, 2021, passed in W.P.(C) No.8942 of 2021, held as under:-
“It is keeping all the above in view, this Court finds that stamp duty involving the registration of instrument based on lease-cum-sale deed entered into the parties at a particular rate and particular time will be the value for the registration purpose. It is in the circumstance, this Court in disposal of the Writ Petition while reiterating the settled position of law through the above judgment directs the opposite party ns.1 and 2 in the event the instrument is placed for registration by this petitioner, the Registering Authority shall register the same on the face value of the lease-cum-sale deed involved herein by accepting the stamp duty on the value as indicated therein by completing the entire exercise within a period of seven days.
For number of cases coming to this Court on this aspect, the IGR of the State is directed to issue necessary communication to all the Registrars and Sub-Registrars of the State to follow the above direction in future registration of this nature at least to avoid flowing of such cases to this Court.
Free copy of this order be supplied to Mr.S.Ghosh, learned Additional Standing Counsel for the State for communication to the IGR of the State.”
Page 2 of 4
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3.2 It is his submission that pursuant to the order passed by this Court, as quoted above, Board of Revenue, Odisha, Cuttack, vide its letter No.5921 dated 1st December, 2021 (Annexure-4), issued instructions to the Sub-Registrar, Khandagiri, Bhubaneswar to levy stamp duty as per the bench mark value in respect of the core houses prevalent at the time of handing over possession. In spite of the same, the IGR has failed to consider the representation of the Petitioner and issue necessary directions for refund the differential stamp duty.
Page 3 of 4
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ms
Party No.2 to take a decision on the representation of the Petitioner dated 22nd December, 2021 under Annexure-5 as expeditiously as possible, preferably within a period of four weeks from the date of production of certified copy of this order and the result thereof shall be communicated to the Petitioner forthwith. Excess stamp duty, if any, collected from the Petitioner at the time of registration of Lease-cum-Sale Deed dated 24th August, 2021, shall also be refunded to him within a period of four weeks thereafter.
Urgent certified copy of this order be granted on proper
application.
(K.R. Mohapatra)
Judge
Page 4 of 4
2 issues framed by the court
Whether the IGR should decide on the Petitioner's representation regarding refund of excess stamp duty levied on a lease-cum-sale deed.
Whether excess stamp duty collected at the time of registration should be refunded.
Colour shows how this judgement treated each authority
W.P.(C) No.8942 of 2021Followed¶19
2 provisions across 2 enactments
Premananda Das
State of Odisha
K.R. Mohapatra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
