Cygnus Developers (India) Pvt Ltd v. The Inspector General Of Registration And Commissioner Of Stamp Revenue W B And ORS

WPO 159 of 2020

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction ORIGINAL SIDE CYGNUS DEVELOPERS (INDIA) PVT LTD VS THE INSPECTOR GENERAL OF REGISTRATION AND COMMISSIONER OF STAMP REVENUE W.B AND ORS

BEFORE:

The Hon'ble JUSTICE SABYASACHI BHATTACHARYYA Date : 5th January , 2021.

Appearance:

Mr. Mainak Bose, Adv.

Mr. Lalratan Mondal, Adv.

... for petitioner Mr. Amitesh Banerjee, Sr. Adv, ...for respondent.

The Court : The petitioner contends that the petitioner purchased a property on auction sale and the procedure for execution of a formal deed by the Official Liquidator was substantially completed. However, thereafter the pandemic situation intervened, due to which the initial query for e-assessment slip for the purpose of facilitating the execution of the deed was delayed and ultimately lapsed due to expiry of the statutory 30 days. Learned Senior Counsel appearing for the petitioner submits that it is a mere technical impediment which can be overcome if the respondents re-issue an e-assessment slip.

Learned Senior Counsel appearing for the respondent authorities submits that since the earlier query lapsed due to efflux of time, it is for the petitioner to apply afresh for raising such a query, only upon which the respondent authorities can take appropriate steps thereon.

Accordingly, WPO 159 of 2020 is disposed of by granting the petitioner liberty to apply afresh and raise a query for issuance of an e-assessment slip for the purpose of facilitating the formal execution of the requisite sale deed by the Official Liquidator. Upon such a query being raised, the respondents shall act expeditiously on the same and issue adequate e-assessment slip in that regard. (SABYASACHI BHATTACHARYYA, J.) SK.