Patna High Court
The State Of Bihar vs Mrs. Nitu Kumari on 3 March, 2025
Author: Partha Sarthy
Bench: Partha Sarthy
IN THE HIGH COURT OF JUDICATURE AT PATNA
Letters Patent Appeal No.595 of 2024
In
Civil Writ Jurisdiction Case No.17380 of 2023
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1. The State of Bihar through the Principal Secretary, Registration Excise and
Prohibition Dept. (Registration) Government of Bihar, Patna.
2. The Principal Secretary, Registration, Excise and Prohibition Department
(Registration) Government of Bihar, Patna.
3. The Inspector General of Registration, Prohibition Excise and Registration
Department (Registration), Government of Bihar, Patna.
4. The Assistant Inspector General of Registration, Prohibition Excise and
Registration Department (Registration) Bihar, Patna.
5. The Assistant Inspector General of Registration, Prohibition, Excise and
Registration Department (Registration), Tirhut Division Muzaffarpur, Bihar.
6. The District Collector, East Champaran, Motihari.
7. The District Sub-Registrar, Registration, East Champaran, Motihari, Bihar.
8. That the Certificate Officer, East Champaran, Motihari.
... ... Appellant/s
Versus
Mrs. Nitu Kumari W/o Mr. Rajesh Kumar Motihari, Mohalla Miskat, Thana
Motihari, District- Esat Champaran.
... ... Respondent/s
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Appearance :
For the Appellant/s : Mr.P.K. Shahi, Advocate General
Mr. Rewti Kant Raman, Advocate
For the Respondent/s : Mr.Ranjeet Kumar, Advocate
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Patna High Court L.P.A No.595 of 2024 dt.03-03-2025
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CORAM: HONOURABLE THE ACTING CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE PARTHA SARTHY
ORAL JUDGMENT
(Per: HONOURABLE THE ACTING CHIEF JUSTICE)
Date : 03-03-2025
I.A. No. 02 of 2024 has been filed for condoning
the delay of 100 days in preferring this appeal.
2. For the reasons stated in the I.A. No. 02 of
2024, the delay of 100 days in preferring this appeal is
condoned.
3. I.A. No. 02 of 2024 stands allowed.
4. The learned Single Judge, on noticing that the
appeal preferred by the respondent was dismissed by the
Appellate Authority only on the ground of non-deposit of
50 percent of the disputed amount, directed the Appellate
Authority to hear the appeal, subject to the respondent
depositing 10 percent of the disputed amount.
5. The aforenoted judgment has been challenged
Patna High Court L.P.A No.595 of 2024 dt.03-03-2025
in the present appeal on the sole ground that it is in teeth
of the mandatory requirement under Section 47(A)(6) of
the Indian Stamp Act, 1899 which provides for a pre-
requisite in the form of a statutory deposit of the 50
percent of the amount payable as deficit stamp duty,
chargeable on the market value of the property as
determined by the Collector.
6. The very usage of the word 'shall' in the
statute makes the intention of the legislature very clear
and the same has to be followed and complied with,
leaving no discretion in the authority to waive the same.
7. On this very ground, the judgment passed by
the learned Single Judge dated 29th of January, 2024
passed in CWJC No. 17380 of 2023 is set aside.
8. However, we direct that in case the
respondent deposits 50 percent of the disputed amount,
the Appellate Authority, ignoring the delay in preferring
the appeal, shall entertain the appeal and decide the
same within a reasonable period of time.
Patna High Court L.P.A No.595 of 2024 dt.03-03-2025
9. The appeal stands allowed to the extent
indicated above.
(Ashutosh Kumar, ACJ)
(Partha Sarthy, J)
P.K.P./-
AFR/NAFR
CAV DATE
Uploading Date 05.03.2025
Transmission Date
