IN THE HIGH COURT OF JUDICATURE AT PATNA Letters Patent Appeal No.1391 of 2011 In Civil Writ Jurisdiction Case No. 12326 of 2004 ====================================================== 1. Bijay Singh, S/o Late Suraj Singh, Resident of Village-Mahdali Chak,P.O. Gopalpur, P.S. Nayagaon, District Saran 2. Dharmnath Singh, S/o Laate Suraj Singh, Resident of Village-Mahdali Chak,P.O. Gopalpur, P.S. Nayagaon, District -Saran 3. Mostt. Saraswati Kuer, W/o Late Dwarika Singh Resident of Village- Mahdali Chak,P.O. Gopalpur, P.S. Nayagaon, District Saran .... .... Appellants Versus 1. The State of Bihar 2. The State of Bihar through the District Magistrate Saran, Chapra 3. The Commissioner, Saran Division, Chapra 4. District Magistrate, Saran Chapra 5. Sub-Registrar Masarak, Chapra 6. Sanjay Kumar Singh, S/o Late Chandraket Singh, Village- Bhatwara, P.O. Gawandari, P.S. Taraiya, District-Saran, Chapra .... .... Respondents ====================================================== 6 13-12-2011 The present appeal has been filed against the order dated 15.04.2011 passed in C.W.J.C. No.12326 of 2004 whereby the appellant has chosen to question the validity and legality of order dated 29.09.2000 passed in Stamp Case No.1 of 1994 by the respondent -District Collector, Saran (Annexure-1), as also the appellate order dated 01.06.2004 passed in Stamp Appeal No.58 of 2000-2001 by the respondent Divisional Commissioner, Saran (Annexure-2). The case of the appellant is that six deeds of gift was executed in favour of the petitioners before learned Sub- Registrar, Masrakh, Saran admeasuring 4 bighas, 6 kathas and 15 2 dhoors. The valuation of the property in those deeds of gift has been shown to be Rs. 1,14,000/- only, i.e. @Rs.1,114/- per katha. The District Collector, Saran in exercise of his powers under Section 47A of the Indian Stamps Act, 1899, inserted by Bihar Act No. 15 of 1998 has estimated the value of the property @ Rs. 3,958/- per katha and, accordingly, the petitioners have been directed to make payment of deficit stamp duty with a penalty of Rs. 5,000/- . The same has been questioned in Stamp Appeal No.48 of 2000-2001 and the same was dismissed by the Commissioner vide order dated 01.06.2004. The learned Single Judge having found that there is no legal infirmities in the order of the respondent have dismissed the writ petition against which the present appeal has been preferred before this Court. The learned counsel appearing on behalf of the appellants have contended that average of the market value has to be assessed for executing the sale deed. However, the learned counsel for the respondent has argued that the statute does not permit such action on the part of the respondent as the market value has already been assessed and both the parties have approached the competent authority with regard to the market value of the land. 3 Under the above circumstances, we are not inclined to interfere with the order of the learned Single Judge. Accordingly, the appeal stands dismissed. ASHWINI /- (T. Meena Kumari, J.) (Vikash Jain, J.)