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39. Sub-section (3) of section 47-A confers suo motu powers on the Collector to 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, etc., and duty payable thereon and such suo motu powers to be exercised within two years from the date of registration of the instruments in question.

40. The language of Section 47-A of the Indian Stamp Act is very clear. The condition precedent for making a reference is, there must be reason for the Registering Authority to believe that the market value of the property has not been truly set forth in the document presented for registration. Hence, it follows that the reasons must be recorded, however short it may be. It is the duty of the Registering Authority to record reasons for his belief that true market value has not been set out in the document, complete registration and thereafter refer the matter to the Collector for determination of the market value of the property and the proper duty payable thereon.

54. The suo motu powers under sub-section (3) of section 47 of the said Act could be exercised only in respect of those instruments, with respect to which no reference have been made by the Registering Authority in terms of sub-section (1) of Section 47-A of the said Act and such suo motu powers have to be exercised within two years from the date of registration of the documents.

55. Section 47-A(3) of the Indian Stamp Act is a special provision, which enables the Collector to exercise suo motu powers within two years from the date of registration of instruments of conveyance, etc. and with respect to which no reference has been made under sub-section (1) of Section 47-A of the said Act or omitted to be made. Such suo motu action has to be taken within two years by the Collector, otherwise, his action will be without jurisdiction.

56. It is to be pointed out that the Collector has no powers nor he could exercise suo motu powers beyond two years from the date of registration of instruments of conveyance or release under sub-section (3) of section 47-A of the said Act. That being the statutory provision, it cannot be contended that without any time limit, the Registering Authority could make a reference to the Collector in terms of sub-section (1) of Section 47-A.

57. The Registering Authority, who makes a reference under sub-section (1) of Section 47-A of the said Act should have already come to a conclusion before registration that in the instruments of conveyance, etc., the market value of the property had not been set forth truly, and after completion of registration, he has to make a reference to the Collector.

93. No other authority has been cited before this Court and no other contention has been raised by counsel appearing for either side. This Court further holds that there is no reason at all, to withhold original instruments on the facts of the present writ petitions.

94. For all the above reasons, all the above writ petitions have to be allowed and the Registering Authority is directed to release the documents forthwith to the petitioners. Apart from sub- section (1) or sub-section (3) of Section 47-A of the Indian Stamp Act, if any other authority has got the power to exercise suo motu powers, it is well open to them to call for the records and take appropriate action with respect to these instruments of conveyance or release, provided that such Controlling Authority has got the powers to revise or review or interfere without any limitation.