2026:JHHC:2895 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(C) No.4164 of 2025 ---- M/s Basant Stone Works through its partner Dinanath Elani, aged about 65 years, S/o Late Basant Mal, office at Village Sindhipada, Post Office & Police Station & District Pakur, Jharkhand 816107 …. …. Petitioner -Versus- 1. The State of Jharkhand through Secretary Department of Revenue, Registration and Land Reform, Project Building, Post Office and Police Station-Dhurwa, District Ranchi-834004 2. Deputy Commissioner, Pakur, Post Office & Police Station & District- Pakur, Jharkhand-816107 3. District Sub Registrar, Pakur, Post Office & Police Station & District-Pakur, Jharkhand-816107 4. District Mining Officer, Pakur, Post Office & Police Station & District- Pakur, Jharkhand-816107 …. …. Respondents ---- CORAM: HON’BLE MR. JUSTICE RAJESH KUMAR ---- For the Petitioner : Mr. Ashutosh Kr. Agarwal, Advocate For the State : Ms. Komal Tiwary, AC to AG ---- 05/Dated: 04th February, 2026 1. Heard the parties. 2. The present writ petition has been filed for following reliefs:- “(a) for a writ in the nature of Certiorari for quashing of Demand Notice signed by Respondent No.2 i.e., Deputy Commissioner, Pakur on 09.06.2025 issued in R.M.P. Case No.12/2024-25 [Annexure-6] and entire proceedings in connection with R.M.P. Case No.12/2024-25 as the same is barred under section 47A(3) of the Indian Stamp Act, 1899. (b) for a writ in the nature of certiorari for quashing of Memo No. 479/एम0 dated 13.03.2023 [Annexure-2] issued by Respondent No 4 i.e., District Mining Officer, Pakur without any authority/jurisdiction and in violation of principles of natural Justice whereby it is mentioned that deficit amount of ₹ 9,16,737.80 in respect of Stamp Duty and deficit amount of 6,87,553.35 in respect of registration fee was directed to be deposited. (c) for a writ in the nature of mandamus staying the operation of notice signed by Respondent No.2 i.e, Deputy Commissioner, Pakur on 09.06.2025 issued in R.M.P. Case No.12/2024-25 [Annexure-6] and 2026:JHHC:2895 Page No.2 W.P.(C) No.4164 of 2025 entire proceedings in connection with R.M.P. Case No.12/2024-25 as the same is barred under section 47A(3) of the Indian Stamp Act, 1899 till the disposal of this writ petition.” 3. It appears that on the basis of an Audit Objection, the Deputy Commissioner-cum-District Registrar, Pakur had directed the In-charge Officer, District Legal Section, Pakur to initiate a proceeding under Section 47A of the Indian Stamp Act, 1899 for collecting the deficit revenue, vide order dated 22.03.2025. On that basis, Revenue Miscellaneous Petition being R.M.P Case No.12/2024-25 has been initiated by the Deputy Commissioner, Pakur, but the said Revenue Miscellaneous Petition is still pending. 4. In that view of the matter, the present writ petition is hereby, disposed of giving liberty to the petitioner to participate in the said proceeding. 5. The Deputy Commissioner, Pakur is directed to culminate the proceeding after giving due opportunity of hearing to the petitioner. All objections including jurisdiction and preliminary objection, if any, raised by the petitioner shall be dealt with in the final order. 6. With the above observation and direction, the present writ petition stands disposed of. 7. Pending interlocutory application, if any, also stands disposed of. (Rajesh Kumar, J.) 04th February, 2026 Raja/- Uploaded on 05.02.2026