Judgment :- 1. According to the learned counsel for the petitioners, the issue in question is covered by the judgment, reported in 2002 (3) CTC 544 (B. Rajappa and another vs. The Special Deputy Collector (Stamps) and others). The learned Government Advocate, appearing on behalf of the respondent, has not refuted the statement made by the learned counsel for the petitioners. 2. Hence, in view of the aforesaid order, the respondent is directed to release the sale deed, dated 25.02.2008, bearing Document No.775 of 2008, to the petitioners, subject to the following directions: i) It is open to the Registering Authority to affix a seal, while releasing the original deed or conveyance or any other document, indicating that a reference is pending, under Section 47-A, with respect to under valuation and assessment of Stamp Duty payable, and as and when the proceedings reach finality, the same shall be intimated to the person, who is liable to pay stamp duty, demanding payment of deficit Stamp Duty payable on the instrument. ii) The Registrar to make corresponding entries, under Sections 54, 55 of the Registration Act, 1908, in the Register of indexes as to the pendency of proceedings under Section 47-A. iii) On completion of adjudication, as to the under-valuation, by the competent authority, as well as appeal or revision, if any, thereof, and depending upon the ultimate decision, the said authorities are to recover the deficit stamp duty according to law. iv) Till such proceedings reach finality and the deficit is paid, there will be a charge for the deficit stamp duty, which is the subject matter of transfer or conveyance. v) On payment of the deficit stamp duty, if any payable, the Registrar may once again, on production of the original deed of transfer, make appropriate entry and recording the additional stamp duty paid and release of charge and also make consequential entries in the registers/indexes maintained, under Sections 54, 55, etc., of the Registration Act. vi) The petitioners shall co-operate in the adjudication proceedings pending, under Section 47-A of the Indian Stamp Act, before the authority concerned. This writ petition is disposed of accordingly. No costs.