Post-registration stamp duty inquiry barred once deed is registered and the registering authority becomes functus officio.

After registration of a deed, the registering authority becomes functus officio and cannot reopen the question of stamp sufficiency or property value to demand deficit stamp duty. The statutory scheme requires stamp duty to be examined before registration is completed: Section 33(1) permits impounding only when the instrument comes before the officer in the course of his functions, and Section 35 bars registration of an insufficiently stamped instrument. The registration rules do not expand that power into a post-registration inquiry, so any demand for additional duty after completion of registration is beyond jurisdiction.

---

---

Issues: Whether, after registration of a document, the registering authority can enquire into the value of the property covered by the deed and require payment of deficit stamp duty.

Analysis: The statutory scheme of the Indian Stamp Act, 1899 requires an instrument to be examined for proper stamp duty before registration is completed. Section 33(1) authorises impounding only when an instrument comes before the officer in the performance of his functions, and Section 35 forbids registration unless the instrument is duly stamped. Once the registering authority has completed registration, its function in relation to that document is over and it becomes functus officio. The registration rules do not enlarge that power so as to permit a post-registration enquiry into stamp sufficiency or value and then demand deficit duty. The contrary view in the dissent treated the stamp inquiry as outside the statutory function of registration and therefore not barred by functus officio.

Conclusion: After registration of the deed, the registering authority had no power to hold an enquiry regarding the value of the property covered by the deed or to call upon the executant to pay deficit stamp duty.

Ratio Decidendi: A registering authority must decide stamp sufficiency before completing registration, and after registration it has no jurisdiction under Section 33(1) of the Indian Stamp Act, 1899 to impound the instrument or reopen the question of duty.

---