TMI Blog2001 (5) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... deed was not executed pursuant to the decree, Execution Petition No.5 of 2000 was filed. An officer of the Court was deputed to present the sale deed which was stamped according to the directions of the Court. But, the registering authority raised objection with regard to quantum of non-judicial stamps, on which the sale deed was engrossed. By letter No.288 of 2000, dated: 19-2-2000, the registering authority, the Sub-Registrar, Malkajigiri, Ranga Reddy District, has addressed to the Second Senior Civil Judge, City Civil Court, Hyderabad that the document has to be referred under Section 47-A and as a condition precedent for such reference, has called upon the party i.e., the petitioner to pay 50% of the differential amount according to the estimate made by him. Insofar as the action of the registering authority is concerned, he cannot be found fault with as the above requisition in letter dated 19-2-2000 is in accordance with the provision contained in Section 47-A of the Stamps Act. That is how, the validity of the above provision is assailed in this writ petition. 3. Mr. R. Narasimha Reddy, the learned Counsel appearing for the petitioner submits that the estimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in A.P. Act No.S of 1998. After such amendment, by Section 7 of the Amendment Act, Section 47-A of Stamp Act, as amended in State of Andhra Pradesh, reads thus: 47-A. Instruments of conveyance etc., under-valued how to be dealt with :-- (1) Where the registering officer appointed under the Registration Act, 1908, (Central Act 16 of 1908), while registering any instrument of conveyance, exchange, gift, partition, settlement, release, agreement relating to construction, development or sale of any immovable property or power of attorney given for sale, development of immovable property has reason to believe that the market value of the property which is the subject-matter of such instrument has not been truly set forth in the instrument, or that the value arrived at by him as per the guidelines prepared or caused to be prepared by the Government from time to time has not been adopted by the parties, he may keep pending such instrument and refer the matter to the Collector for determination of the market value of the property and the proper duty payable thereon: Provided that no reference shall be made by the registering officer unles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erty to be made and subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as he thinks fit: Provided that the powers conferred under this clause shall be invoked within a period of six months from the date of the order of proceeding issued by the Collector under sub-section (3); (ii) the power under clause (i) shall not be exercised by the authority specified therein in respect of any issue or question which is the subject matter of an appeal before, or which was decided on appeal by the appellate authority under subsection (5); (iii) no order shall be passed under clause (i) enhancing any duty unless an opportunity has been given to the party to show-cause against the proposed revision of market value and deficit stamp duty. (iv) where any action under this subsection has been deferred on account of any stay order granted by the Court in any case, or by reason of the fact that another proceeding is pending before the Court involving a question of law having a direct bearing on the order or proceeding in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receives the document and goes by the guidelines issued in that regard by his superior authority including the Government. Such guidelines bind him and do not bind the person presenting the document like the petitioner. The petitioner can value his document on the basis of the consideration arrived at and pay the stamp duty thereon. But, the same should be acceptable to the Registering Officer. But, then the Registering Officer is not having powers to adjudicate as to whether the stamp duty paid is correct or not. He can only tell the party presenting the document that it does not conform to the value prescribed by the guidelines or the Basic Valuation Register, as the case may be. Should the party presenting the document accept the demand of the Registering Officer regarding the stamp duty leviable, the document will be registered and returned to the said person. But, when the person presenting the document does not accept the version of the Registering Officer, the Registering Officer being not the authority to decide the contentious issue regarding proper value, is duty-bound to refer the matter to the Collector. The Collector is the authority to determine the proper market valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedies, then the litigant cannot agitate against such imposition, as there is no fundamental right to have appeal or revisional remedies under a statute. But, the situation here is entirely different as the Collector does not stand in the status of appellate authority. He is a quasi-judicial authority to determine the proper market value of the subject-matter of the document and the said decision may either go against the Registering Officer or the party presenting the document. Such a procedure always satisfies the equal protection of laws enshrined in Article 14 of Indian Constitution. But, the imposition of deposit of 50% of the differential stamp duty for referring the document to the Collector runs beyond the object and intendment of the above statutory provision. The object and intendment of the Stamp Act is to collect the proper stamp duty and such proper stamp duty is dependent upon the determination of market value of the subject-matter of the document and such determination is only made by the Collector and until such determination is made by the Collector, the document which is received for registration even after collection of whatever stamp duty deposited and the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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