THE HON’BLE MR JUSTICE L. NARASIMHA REDDY C.R.P.Nos.4530 & 4531 of 2009 COMMON ORDER: These two revisions are between the same parties and arise under common questions of fact and law. Hence, they are disposed of through common order. The respondent emerged as the highest bidder in an auction conducted by the official liquidator of the High Court of Andhra Pradesh, in R.C.C.No.11 of 1999, for two items of immovable property. The official liquidator executed two sale deeds, mentioning the bid amount as consideration, and presented the document for registration before the Registering Authority, duly paying the stamp duty and registration charges. The Registering Authority took the view that the value of the property is Rs.160/-, per sq. yard, and on that basis, treated that, there is deficit of stamp duty and registration charges to the tune of Rs.23,230/-, on one document, and Rs.9,05,970/-, on the other document. When the respondent did not pay that amount, reference was made to the 2nd petitioner, under Section 47-A of the Indian Stamp Act, 1899 (for short ‘the Act’). Through separate orders dated 03-11-2005, the 2nd petitioner insisted on payment of deficit stamp duty and registration charges. Aggrieved by those orders, the respondent filed A.S.Nos.4 and 6 of 2005 before the Court of Senior Civil Judge, Kadapa, under sub-sections (4) and (5) of Section 47-A of the Act. Through separate judgments, dated 24-10-2007, the lower Appellate Court allowed the appeals, and has set aside the orders passed by the 2nd petitioner. Heard the learned Government Pleader for Arbitration, and Sri K. Gopala Krishna Murthy, learned counsel for the respondent. The properties were purchased in an auction conducted by the official liquidator. Naturally, the bid amount would represent the consideration. Stamp duty and registration charges are payable on consideration. It may be true that the Government has prepared the basic value register, indicating the value of the immovable properties, which would constitute the basis in determining the stamp duty and registration charges. Whatever may be the permissibility for the registering authority to ignore the consideration, agreed between the purchaser and seller, and insist on payment of the registration charges and stamp duty, in accordance with the one, indicated in the basic value register; the transactions, which are the result of auctions, conducted by the Court, or Government agencies stand on a different footing. An official transaction, which takes place at the instance of the Court, cannot be ignored, or doubted. In Tungabhadra Holdings Pvt. Ltd. V. District Registrar and Collector, Medak District[1], this Court held that the value of a property, that is offered in the form of a bid, in an auction conducted by the Court, must be taken into account, without any further verification. The lower Appellate Court relied upon the said judgment. This Court is not inclined to take a different view. The revisions are accordingly dismissed. There shall be no order as to costs. _______________________ L. NARASIMHA REDDY, J. Dt. 06-10-2009. KO [1] 2007 (2) ALD (NOC 23)