(as amended by Bihar Amendment Act 15 of 1988)—not applicable — THE INDIAN STAMP ACT, 1899 (2 of 1899)

Section 47A (as amended by Bihar Amendment Act 15 of 1988)—not applicable ument presented for registration pursuant to a decree for specific performan Section 47A (as amended by Bihar Amendment Act 15 of 1988)—not applicable to document presented for registration pursuant to a decree for specific performance of an agreement executed prior to coming into force of the inserted provision of the o document presented for registration pursuant to a decree for specific performance of an agreement executed prior to coming into force of the inserted provision of the Act—agreeme to sale entered between the petitioner and his vendor here is prior f n agreement executed prior to coming into force of the inserted provision of the Act—agreement to sale entered between the petitioner and his vendor here is prior to introduction of section 47A—order for additional stamp duty on revaluation, Act—agreement to sale entered between the petitioner and his vendor here is prior to introduction of section 47A—order for additional stamp duty on revaluation, qua to be reg on va a m on, quashed—document to be registered on valuation as mentioned in agreement to sell. Baiju Singh vs. State of Bihar 2004 (2) PLJR 743. ed—document tered ation sell. Baiju Singh vs. State of Bihar 2004 (2) PLJR 743. Sections 27, 40, 47A and 64—penalty imposed by the Collector for under— g the property un 'er registration—assai on the ground that already a penal Sections 27, 40, 47A and 64—penalty imposed by the Collector for under— valuing the property un 'er registration—assailed on the ground that already a penal provision u/s 64 is prov.ded under the Act—Section 64 of the Act relates to criminal valuing the property un 'er registration—assailed on the ground that already a penal provision u/s 64 is prov.ded under the Act—Section 64 of the Act relates to criminal inte of a per wh is pr d t t on intention of a person who is producing document to the authority for its registration— even if the provisions of Section 64 of the Act are made applicable, a person who under values a document, can not escape the provision of Section 40(1)(b) and ven the provisions of Section 64 of the Act are made applicable, a person who under values a document, can not escape the provision of Section 40(1)(b) and Section 47A of the Act—if a person wants to defraud the State Government by not under values a document, can not escape the provision of Section 40(1)(b) and Section 47A of the Act—if a person wants to defraud the State Government by not giving proper valuation of the property then he may not be allowed to say that he is Section 47A of the Act—if a person wants to defraud the State Government by not giving proper valuation of the property then he may not be allowed to say that he is liable to pay a fine of Rs. 5000/- only and should be made scot free—Sections 64 giving proper valuation of the property then he may not be allowed to say that he is liable to pay a fine of Rs. 5000/- only and should be made scot free—Sections 64 and 47A of the Act are not mutually destructive but are supplemental to each other. M/s Nasco Steel Pvt. Ltd. vs. State of Bihar, 2004(4) PLUR 470. and 47A of the Act are not mutually destructive but are supplement M/s Nasco Steel Pvt. Ltd. vs. State of Bihar, 2004(4) PLUR 470.