#Registering Authority

The Patna HC held that post-registration, authorities lack jurisdiction to levy deficit stamp duty under Section 47-A(1) of the Indian Stamp Act and quashed the orders demanding it. It directed refund of any pre-deposited amounts within eight weeks, affecting buyers, sellers and revenue officials in Bihar.

The Supreme Court referred to a larger bench whether Section 47-A requires fraudulent intent for valuation references, doubting the V.N. Devadoss precedent. The reference was made solely on guideline value exceeding the instrument's consideration, with no fraud alleged against the parties.

Bombay High Court rules that under Section 11(5) of the Maharashtra Ownership Flats Act (MOFA), the Registering Authority is statutorily bound to register a deemed conveyance once certified, irrespective of procedural defects like non-impleadment of the owner. The ruling clarifies that registration cannot be refused on technical grounds, reinforcing the mandatory nature of the provision for housing societies.