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2000 DIGILAW 273 (CAL)

Sunil Kr. Das v. State of West Bengal

2000-05-19

B.Bhattacharya

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Judgment B. Bhattacharya, J. In all these writ applications common questions of law arrived for determination. 2. The petitioners in these cases presented Deeds by which lessee's interesrt was transferred in favour of the petitioners for registration. 3. The grievance of the petitioners in these writ application is either the Registering Authority is demanding stamp duty on the basis of market price of the property conveyed or they are also demanding proof showing that prior permission has been granted by the lessor for conveying such lessee's interest. 4. So far the first point is concerned, it appears from item No. 63 of the Schedule of the Indian Stamp Act, 1899 as amended by the West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 1994, for the purpose of transfer of lessee's right under a lease by way of assignment, that stamp duty payable will be same as a conveyance (No. 23) on a consideration equal to the amount of consideration for such transfer. Therefore, in such type of cases, the person acquirring such right is required to pay at the same rate as mentioned in the case of conveyance but on the value of amount of consideration and not on the basis of market price. Therefore, the demand of the Registering Authority asking the petitioners to pay stamp duty on the basis of market price was patently illegal. 5. As regards the second question viz. whether a particular transferee has acquired prior permission of the lessor for transfer of lessee's interest, the same does not come within the domain of the Registering Authority. If no such permission has been taken, title will not pass in favour of the transferee but the Registering Authority is not vested with any power under law to ascertain whether the transferor of such right has taken prior permission from the lessor, or whether the transferor has really any such right to convey to any third party. All that the Registering Authorities are required to see whether the duties cast upon such authorities under Indian Stamp Act and Indian Registration Act are complied with. 6. As mentioned above, the Registering Authority, therefore, cannot direct the petitioners to show that they have obtained permission of the lessor before execution of such transfer deed. 7. All that the Registering Authorities are required to see whether the duties cast upon such authorities under Indian Stamp Act and Indian Registration Act are complied with. 6. As mentioned above, the Registering Authority, therefore, cannot direct the petitioners to show that they have obtained permission of the lessor before execution of such transfer deed. 7. Under the aforesaid circumstances, I dispose of these applications by directing the Registering Authority to register the documents if the amount of stamp duty as per rate mentioned in Item No. 23, namely, conveyance is paid on the basis of consideration amount for such transfer as mentioned in the Deed. The Registering authority will not demand stamp duty on the basis of market price of the property. If all the formalities required by the Stamp Act and the Registration Act are complied with, the Registering Authority will immediately hand over the Deeds to the persons who have presented those for registration. If the Registering Authorities are of the opinion that any of the formalities required under Stamp Act or Registration has not been complied with, it shall communicate such non compliance to the petitioners within a fortnight from date in writing. 8. With the above observation, these writ applications are disposed of. 9. There will be no order as to costs. 10. If urgent xerox certified copy of the order is applied for, the office will supply the same within a week after reopening. Writ applications disposed of