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On the other hand, learned counsel for the respondent pointed out that the notice was issued by the Collector. Therefore, the Collector in exercise of his jurisdiction ought to have issued the notice within two years of registration of the document, whereas the notice was issued after four years. It is contended that the notice was issued by the Collector may be on the recommendation of the Sub Registrar or of the Commissioner, the Collector has jurisdiction to issue notice within two years of registration of the document. Reference was made to Bihar Stamp (Prevention of Under-Valuation of Instruments) Rules, 1995, wherein Rule-10(1) prescribes that if the value set forth in the instrument is according to the estimated minimum value indicated in the guidelines register supplied by the District Sub-Registrar but the registering officer has reason to believe that the market value is higher than the estimated minimum value he shall refer such instruments to the collector "at the time of admission" after recording his reasons in writing for fixation of appropriate market value as per procedure laid down in Rules 10 and 12. It is thus contended that the reference can be made by Sub-Registrar only at the time of registration of the document and not thereafter. Section 47A of the Act as discussed in Patna High Court LPA No.168 of 2014 dt.19-05-2016 the judgment referred to by learned counsel for the appellants has undergone substantial change in the year 2008 by virtue of Bihar Finance Act, 2008. However, such amendments are not relevant as the document was registered prior to the amendment. Even the show cause notice was issued prior to amendment. The un-amended provisions read as under:-

Provided that no such person shall be required to pay any amount to make up the difference if the difference between the consideration of the market value as set forth in the instrument and the market value determined by the Collector does not exceed 10percent of the market value so determined.
(3) The Collector may suo motu within two years from the date of registration of such instrument 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 such instrument and the duty payable thereon and if after such examination he has reason to believe Patna High Court LPA No.168 of 2014 dt.19-05-2016 that the market value of such property, has not been rightly set forth in the instrument, he may determine the market value of such property and the duty as aforesaid 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 :

(2) The registering officer shall refer such instruments to the Collector along with Form I referred to in the appendix of the rules and maintain a copy of the form in his office as record and shall also maintain a register in Form VI.

10. (1) If the value set forth in the instrument is according to the estimated minimum value indicated in the Guidelines register supplied by the District Sub-Registrar but the registering officer has reason to believe that the market value is higher than the estimated minimum value, he shall refer such instruments to the Collector at the time of admission after recording his reasons in writing for fixation of appropriate market value as per procedure laid down in Rules 10 and