Allottee is sufferer as to payment of registration duty

Under WBHIRA, the Agreement for Sale shall be as per the model prescribed under the WBHIRA rules which clearly mentioned that the allottee shall purchased the Carpet Area as defined u/s 2(j) of the WBHIRA Act.

However, the stamp duty charged at the time of registration of the said instrument i.e. Agreement for Sale is calculated over the super built up area (which is much higher than the carpet area) by the registering Authority under West Bengal Stamp Duty Act.

It has become a practice which is followed by the registrar under West Bengal Registration Act to evaluate the property on the Super Built Up area for charging stamp duty which is clearly illegal as the same is barred by the WBHIRA Act.

The matter was referred before the West Bengal Consumer Affairs. As well as before the Housing Minister but no action has taken till date.

In my opinion, the allottee is being overcharged the government Authority and has paid over stamp duty over and above carpet area which is in contradiction to the provision of WBHIRA Act.

SUBHRO KANTI ROY CHOWDHURY,
ADVOCATE
HIGH COURT AT CALCUTTA,
PH: 9831581182/9432371406