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At the time of filing the receipt showing the payment of the stamp duty and the registration fees for which the bank guarantee was submitted before this Court the respondent shall also produce the original sale deed so that the conditions recorded therein are deleted and/or omitted.: Calcutta High Court

The Judgment in the case of State Of West Bengal And Ors vs Bimal Kumar Dutt And Ors (WP/211/2020) was served by The Hon’ble JUSTICE HARISH TANDON The Hon’ble JUSTICE SHAMPA DUTT.

FACTS OF THE CASE:
The writ petition was filed challenging such action of the respondent authorities and was disposed of directing the registration of the deed of conveyance treating the market value as determined by this Court. The instant appeal was filed assailing the said order and at the time of admission, the Division Bench on 25th February, 2021, passed an interim order directing the appellant no.4 to compute and determine the stamp duty and registration fees payable if the value of the property is taken at Rs.5,34,09,258/- and communicate the same within seven days from that date. Further direction was passed upon the State respondent to also compute and determine the stamp duty and registration fee payable if the value of the property is taken at Rs.92 lakhs. The Division Bench further directed that upon payment of the stamp duty and the registration fees admissible on the value of the property if taken at Rs.92 lakhs and upon compliance of all other formalities required for registration of such deed, the registering authority will return the conveyance subject to the final determination. However, the appellant was directed to secure the differential amount on account of stamp duty and registration fees by way of a bank guarantee in favour of the Registrar, High Court, Original Side of any nationalised Bank and shall continue to renew the same until further order that may be passed in the instant appeal.

JUDGEMENT :
The court after analysing the facts and circumstances of the case disposed of this case, with the following directions:
i) The Registrar, High Court, Original Side is directed to hand over the bank guarantee furnished by the respondent no.1 being 05371GF1N000121 dated 18th March, 2021 for a sum of Rs.36,28,741/- to the respondent no.1 on or before 17th June, 2022, subject to an undertaking given by the respondent no.1 that after the surrender of the said bank guarantee with the issuing bank, they would pay the said amount with the registering authorities through electronic payment on the date when the portal is opened in terms of this order for such payment.
ii) The respondent no.1 shall take steps to surrender the bank guarantee to the issuing bank and the remittance shall be kept in the account maintained by the said respondent and shall not be dealt with for any purpose except for the purpose of the payment of the stamp duty and the registration fees leviable on the said deed of conveyance through an electronic payment on the date and time when the portal shall be opened for payment. The respondent no.1 shall ensure that the entire formalities pertaining to this surrender of the bank guarantee and the remittance of the money in the bank account are completed on or before 27th June, 2022.
iii) The appellant authority shall take steps and ensure that the portal for electronic payment in relation to the deed of conveyance executed in favour of the respondent no.1 is unlocked and opened on 11th July, 2022 between 10 am till 12 midnight.
iv) The respondent no.1 shall make the online payments of the entire amount for which the bank guarantee was furnished to this Court during the period when the portal is unlocked and capable of receiving the payments and the moment the payment is made as aforesaid, the registering authority on production of the receipt generated through such portal shall make a note in the register as well as the sale deed that the conditions imposed in the order dated 25th February, 2021 is no longer subsisting.
It goes without saying that at the time of filing the receipt showing the payment of the stamp duty and the registration fees for which the bank guarantee was submitted before this Court, the respondent no.1 shall also produce the original sale deed so that the conditions recorded therein are deleted and/or omitted.
With these orders, the application being APO/2/2021 with WP/211 of 2020 and all connected applications are disposed of. Liberty is granted to the parties to approach this Court in the instant appeal in the event the circumstance and the situation so warrants for appropriate orders.

JUDGEMENT REVIEWED BY AKANKSHA 

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