Bombay High Court
Rajendra Rasiklal Shah vs The Joint District Registrar And ... on 11 February, 2021
Author: R.I.Chagla
Bench: K.K.Tated, R.I.Chagla
24 wpst27490-19.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION (ST) NO.27490 OF 2019
Rajendra Rasiklal Shah .. Petitioner
vs.
The Joint District Registrar
and District Collector of Stamps
and Anr. .. Respondents
.....
Mr.R.D.Soni i/b M/s.Ram and Co. for the Petitioner
Mrs.A.A.Purav, A.G.P. for the State
Mr.Ashwin Poojari for the Applicant / Intervenor
.....
CORAM: K.K.TATED &
R.I.CHAGLA, JJ.
DATED : FEBRUARY 11, 2021 P.C. . Heard.
2. By this petition, under Article 226 of the Constitution of India, Petitioner is challenging the notices dated 26.08.2019 Exhibit 'E' Collectively issued by Respondent no.2 under section 32A (5) of the Maharashtra Stamp Act, 1958.
3. It is the case of the Petitioner that they purchased the Mohite 1/5 ::: Uploaded on - 15/02/2021 ::: Downloaded on - 27/08/2021 10:05:08 ::: 24 wpst27490-19.odt property bearing Survey No.41/5 admeasuring 43500 sq.mtr situated at Agar Takali, District Nashik and registered the document at Survey No.4758/2012, 4759/ 2012. He submits that after following due process of law, they paid the required stamp duty on the same. He submits that thereafter Mr.Atul Shinde made a complaint to the Respondent no.2 about the valuation of the suit property. Pursuant to the said complaint, Respondent no.2 issued notice under section 32A(5) of the said Act. He submits that Respondent no.2 without following due process of law passed order calling upon them to pay additional stamp duty and penalty as under:
a) In respect of document 4757/2012 Stamp Duty -
Rs.11,59,200/- and Penalty of Rs.20,17,010/-
b) In respect of document 4759/2012 Stamp Duty - Rs. 75,27,220 and Penalty Rs.1,30,97,370/-
4. The learned counsel for the Petitioner submits that in the present proceeding, Respondent without following due process of law as required under section 32A called upon the Petitioner to pay the additional stamp duty and penalty. He submits that once notice is issued under section 32A (5) on the said Act then they have to follow the proceeding as described under section 32A (4). Sections 32A (4) and 32A (5) reads thus:
"(4) On receipt of the instrument or the true copy of the instrument as the case may be, under sub-Mohite 2/5 ::: Uploaded on - 15/02/2021 ::: Downloaded on - 27/08/2021 10:05:08 :::
24 wpst27490-19.odt section (2) or (3), the Collector of the District shall, after giving the parties concerned a reasonable opportunity of being heard and in accordance with the rules made by the State Government in that behalf, determine the true market value of the immovable property which is the subject matter of the instrument and the proper duty payable thereon. Upon such determination, the Collector of the District shall require the party liable to pay the duty, to make the payment of the amount required to make up the difference between the amount of duty determined under this sub-section and the amount of duty already paid by him and shall also require such party to pay in addition, [a penalty [of 2 per cent., for every month or part thereof] from the date of execution of the instrument on differential amount of stamp duty] ; and on such payment, the instrument received under sub-section (2) or (3) shall be returned to the offcer or person referred to therein [***] [Provided also that, in no case, the amount of the penalty shall exceed [four times] the defcient portion of the stamp duty.
(5) The Collector of the District may, suo motu or on receipt of information from any source, within [ten years] from the date of registration of any instrument referred to in sub- section (1) (not being the instrument upon which an endorsement has been made under section 32 or the instrument or the instruments in respect of which the proper duty has been determined by him under sub-section (4) or an instrument executed before the 4th July 1980), Mohite 3/5 ::: Uploaded on - 15/02/2021 ::: Downloaded on - 27/08/2021 10:05:08 ::: 24 wpst27490-19.odt call for the true copy or an abstract of the instrument from the registering offcer and examine it for the purpose of satisfying himself as to the correctness of the market value of the immovable property which is the subject matter of such instrument and the duty payable thereon; and if, after such examination, he has reason to believe that the market value of such property has not been truly and fully set forth in the instrument he shall proceed as provided in sub- section (4).
5. The learned counsel for the Petitioner submits that as per section 32A (4) of the said Act, before passing any order, they have to hear affected person or party. He submits that in the present proceeding, Respondent without hearing the Petitioner passed order calling upon them to pay additional stamp duty as well as penalty. Not only that, thereafter they seized the Petitioners bank account also. Hence, there is urgency.
6. On the other hand the learned A.G.P. for the Respondent State submits that, she requires some time to fle reply with copy to other side. She submits that in the present proceeding, actually the Respondent no.2 passed order on 19.01.2021 in respect of both documents under section 33, after giving opportunity to the Petitioner. She submits that authority issued notice dated 18.03.2020 as well as 23.03.2020 for hearing, to the Petitioner. Inspite of the said notice no one remained present on behalf of the Petitioner. Hence, they passed order dated 19.01.2021.
Mohite 4/5 ::: Uploaded on - 15/02/2021 ::: Downloaded on - 27/08/2021 10:05:08 :::24 wpst27490-19.odt
7. Advocate Mr.Ashwin Poojari submits that he preferred Interim Application dated 03.08.2020 online for intervention in the present Writ Petition. He submits that let the said Interim Application be on board along with Writ Petition for hearing on its own merits. He submits that copies are already provided to the other side. Statement is accepted.
8. Considering the above mentioned facts and as learned A.G.P. requires some time, the following order is passed:
a. Respondent no.2 to fle their Affdavit in Reply on or before 17.02.2021 with copy to other side.
b. Rejoinder if any if fled on or before 22.02.2021 with copy to other side.
c. Matter to appear on board on 25.02.2021 along with pending Civil Application if any.
(R.I.CHAGLA, J.) (K.K.TATED, J.) Mohite 5/5 ::: Uploaded on - 15/02/2021 ::: Downloaded on - 27/08/2021 10:05:08 :::