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6. Learned Government Advocate with equal vehemence relies on the Division Bench judgment to contend that the imposition of 50% is proper and legal. According to the Counsel the proviso is attracted to this case as well.

7. After hearing the Counsel on either side I pass the following order:

8. To appreciate the rival contentions of the parties I would rather quote Section 45A for proper understanding of the case on hand:

"Section 45-A.--(1) If the registering officer appointed under the Registration Act, 1908 (Central Act XVI of 1908) while registering any instrument of conveyance, gift, exchange, settlement, partition, dissolution of partnership, release, or an agreement to sell covered under Sub-clause (i) of Clause (e) and Clause (f) of Article 5, a lease covered under item (iv) of Sub-clause (a), item (ii) of Sub-clause (b), item (ii) of Sub-clause (c) of Clause (1) of Article 30, a power of attorney covered under Clause (ea) or (eb) of Article 41 or any conveyance under a decree or final order of any Civil Court, has reason to believe, having regard to the estimated market value published by the Committee constituted under Section 45B, if any, or otherwise, that the market value of the property which is the subject-matter of such instrument has not been truly set forth, he shall after arriving at the estimated market value, communicate the same to the parties and unless the parties pay the duty on the basis of such valuation, shall keep pending the process of registration and refer the matter along with a copy of such instrument to the Deputy Commissioner for determination of the market value of the property and the proper duty payable thereon.
(3) The Deputy Commissioner, may suo motu within two years from the date of registration of any instrument of conveyance, exchange, gift, settlement, partition, dissolution of partnership, release, an agreement to sell covered under Sub-clause (i) of Clauses (e) and (f) of Article 5, a lease covered under item (iv) of Sub-clause (a), item (ii) of Sub-clause (b), item (ii) of Sub-clause (c) of Clause (1) of Article 30 or a power of attorney covered under Clause (ea) or (eb) of Article 41 or every decree or final order of any Civil Court not already referred to him under Sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject-matter of conveyance, exchange, gift, settlement, partition, dissolution of partnership, release, an agreement to sell covered under Sub-clause (i) of Clauses (e) and (f) of Article 5, a lease covered under item (iv) of Sub-clause (a), item (ii) of Sub-clause (b), item (ii) of Sub-clause (c) of Clause (1) or Article 30 or a power of attorney covered under Clause (ea) or (eb) of Article 41 or every decree or final order of any Civil Court 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 set forth in the instrument, he may determine by order the market value of such property and the duty payable thereon in accordance with the procedure provided for in Sub-section (2). The difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty:
Provided also that where after the determination of the market value of the Appellate Authority or by the Deputy Commissioner on a remand of the case, such person shall pay the deficient duty so determined along with interest at twelve per cent per annum on the amount of the difference of stamp duty calculated from the date of execution of the document".

9. Section 45A provides for a Registering Officer appointed under the Registration Act while registering any instrument of conveyance, gift, exchange, settlement, partition, dissolution of partition release or an agreement to sell, covered under Sub-clause (i)(e)(f) of Article 5 and lease covered in item (iv) of Sub-clause (a), item (ii) of Sub-clause (b), item (ii) of Sub-clause (c) of Clause (1) of Article 30. Power of attorney covered under Clause (ea) or (eb) of Article 41 or any conveyance under a decree of final order of any Civil Court, has reason to believe having regard to the estimated market value published by the committee constituted under Section 45B, if any, or otherwise, that the market value of the property which is the subject-matter of such instrument has not been truly set forth, he shall after arriving at the estimated market value, communicate the same to the parties and unless the parties pay the duty on the basis of such valuation, shall keep pending the process of registration and refer the matter along with a copy of such instrument to the Deputy Commissioner for determination of the market value of the property and proper duty payable thereon. Sub-section (2) provides for a reasonable opportunity by the Deputy Commissioner. Sub-section (3) provides for suo motu action by the Deputy Commissioner, Sub-section (4) provides for communication of the order by the Registering Officer. Sub-section (5) with which I am concerned in this case provides for an appeal within such time in terms of the rules. A proviso has been inserted by Act. No. 24 of 1999, dated 18-8-1999. It provides for deposit of 50% of the difference in the amount of duty as determined by the Deputy Commissioner under Sub-section (2) or (3). This question/provision was noticed by the Division Bench of this Court in W.A. No. 3509 of 2000. Division Bench in the light of the law laid down by the Supreme Court in Garikapati Veeraya's case, supra, has ruled as under: