IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.3621 of 2011 RAM KUMAR SHARAF & ORS . Versus THE STATE OF BIHAR & ORS . ----------- 2/ 11/04/2011 Heard learned counsel for the petitioners and learned counsel for the State. Learned counsel for the State prays for time to file counter affidavit. The Court does not consider the same necessary as the order dated 4.8.2010 is a statutory order under Section-47A of the Indian Stamp Act, and no counter affidavit can improve upon the statutory order by seeking to explain what may have been meant, intended or was meant. The subsequent order also dated 4.8.2010 calls upon the petitioner to deposit the valuation amount as determined along with penalty. The statutory order makes it apparent that the gift deed executed on 4.11.1999 was presented for registration when the authorities brought the same on record vide letter dated 1203 dated 24.11.1999 with regard to the question of valuation. The petitioner raised an objection that it being a gift deed the valuation relevant to sale/purchase of lands shall not be applicable. Section-47A of the Stamp Act takes within its ambit a gift deed, as has been observed in the 2 order. It appears that the issue of alleged undervaluation was registered as a proceeding bearing No.9/01/28/06. The order-sheet dated 4.8.2010 does not contain any discussion or material that the delay in finalization of the matter lay at the door of the petitioners. The recitals satisfy the Court that matters remained pending inordinately for reasons attributable to the respondents. They cannot be permitted to take advantage of their own lapses to fix any valuation upon the petitioner on any deemed date of 2007. The impugned order relies on a letter dated 20.6.2007 bearing No.37 of the District Registrar, Bhutahi at Sitmarhi. The letter is on record at Annexure-4. It states that it was not possible to discern the prevalent market value of 1999. The valuation of Rs.15,00,000/- as of 1999 was therefore being fixed keeping in mind the present market value of the property. If the gift deed was executed in 1999 and presented for registration in that year, the valuation has to be fixed as may have been existing in that year. The authorities cannot by any fiction of law shift the date of the document from 1999 to 2007 for the presentation of the same. The communication dated 20.6.2007 appears 3 to be a bundle of contradictions when it states that since the prevalent market value of 1999 could not be ascertained, the valuation of Rs.15,00,000/- may be deemed to be the market value of the year-1999. If a power has been vested in a statutory authority to be exercised in the manner prescribed, it has to be exercised in that manner alone and not on any assumptions and presumptions. The valuation shall therefore have to be determined in accordance with the law as may have been existing on the date of presentation of the document in 1999. The question whether the valuation as of 1999 shall be at the residential or commercial rates is left open. Both the orders dated 4.8.2010 are accordingly set aside. The matter is remanded to the Respondent No.4 to pass a fresh reasoned and speaking order in light of the aforesaid discussion within a maximum period of two months from the date of receipt/production of a copy of this order. The writ application stands disposed. KC ( Navin Sinha, J.)