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2.The facts in a nutshell which are necessary for the purpose of disposal of this appeal are as follows:-

3.The respondent filed writ petition praying for issuance of a writ in the nature of mandamus to consider the valuation of the property prevalent in the year 1984 as per the set forth value mentioned in the deed of conveyance and to register the deed of the petitioner.

The writ petitioner/ respondent filed a suit for specific performance of contract for sale dated September 21, 1984 in respect of an immovable property before the learned Civil Judge (Senior Division

(a) agreement or memorandum of an agreement relating to a sale or lease-cum-sale of immovable property,

(b) conveyance,

(c) exchange of property,

(d) gift,

(e) partition,

(f) power-of-attorney-

(i) when given for consideration to sell any immovable property, or

(ii) in such other cases referred to in article 48 of Schedule IA, where proper stamp duty is payable on the basis of market value,

(g) settlement,

(h) transfer of lease by way of assignment, reason to believe that the market value of the property which is the subject-matter of any such instrument has not been truly set forth in the instrument presented for registration, he may, after receiving such instrument, ascertain the market value of the property which is the subject matter of such instrument in the manner prescribed and compute the proper stamp duty chargeable on the market value so ascertained and thereafter he shall, notwithstanding anything to the contrary contained in the Registration Act, 1908, in so far as it relates to registration, keep registration of such instrument in abeyance till the condition referred to in sub-section (2) or sub-section (7), as the case may be, is fulfilled by the concerned person.

14. Upon an instrument being presented for registration, the registration authority has to see whether market valuation of the property in question has been truly set forth in the instrument presented for registration. In case the Registering Officer has reasons to believe that the market value of the property which is the subject matter of the deed of conveyance has not been truly set forth in the instrument presented for registration, he is obliged in terms of Section 47A of the West Bengal Amendment of the Indian Stamp Act, 1899 to ascertain the market value of such property and compute the stamp duty chargeable on the market value so ascertained and if the person makes payment of the deficit amount of stamp duty in the prescribed manner, the Registering Officer shall register the instrument.