You are liable to pay stamp duty for only one transaction which you are in to

in my view had the agreement for sale executed with C prior to the agreement period under the agreement for sale executed between A and B coming to an end, there would be a single sale

however in your case the sale to C happened after agreement with B came to an end

so there are 2 sales - one with B and one with C

Double stamp duty would be payable as there are 2 separate agreements executed one with B and then one with C 

NO, there is not need to register agreement to sell.

If you have directly purchased from A, meant A have executed sale deed with C, single stamp duty payable. If you have purchased from B than it would double. From A to B and B to C.

- Since earlier A entered into an agreement with B for selling the property , then on Bs instruction the amount paid to him adjusted towards to C , and after taking balance amount from C , A registered the property in favour of C. 

- It means that the earlier agreement with B is not a part of Sale deed of C , and there was only adjustment of amount and nothing more , then  the question of double stamp duty charge doesn't arise , even the registration of Sale agreement is mandatory there . 

- But , if you have mentioned the details of the agreement of B in the sale deed of C , and further submitted the same before the registrar at the time of registration , then that agreement should be registered as well , and hence double stamp duty would be paid. 

Dear Sir/Madam,

You are suggested to reply the notice of the same and deny that you are not indulged in 02 sale deeds and hence not liable to pay for one more stamp duty, 

It is twice stamp duty which is illegal. 

You go for adjudication befor Additional Registrar for cancellation of notice of stamp duty.

No you are not entitled to pay any more stamp duty. 

Reply back denying 

No need to pay two stamp duty. Please do understand that a person can buy the property with out any sale agreement .  That means a person desire to buy a property then he will execute a sale deed. No registrar ask whether the buyer and seller execute sale agreement before sale deed.No registrar ask double stamp duty.  

Even though check whether c paid the stamp duty as per fair value of the property.

 Where, on verification the registering officer finds that the value of the land or the consideration set forth in the instrument is less than the fair value of the land fixed under Section 28A, he shall, by order, direct the payment of proper stamp duty on the fair value of the land fixed under Section 28A within a period of seven days from the date of the order and on payment of the deficit stamp duty, the instrument shall be duly registered.

Under Section 45A, the registering authority, while registering an instrument, can verify whether the value of land or consideration set forth in the instrument is the fair value of the land or not. If the value of the land or the consideration set forth is not less than the fair value of the land fixed under Section 28A, he has no option but to register the instrument forthwith. However, if the registering authority finds that the value of the land or consideration set forth in the instrument is less than the fair value of the land fixed under Section 28A, he shall order payment of proper stamp duty on fair value and on payment of the deficit stamp duty he is bound to register the document.

So file an application for adjudication. No need to disclose about the agreement. If it fails file appeal before district collector.

The details furnished by you are insufficient to give a proper opinion to your query. 

If you have paid less stamp duty then you will directed to pay the deficit stamp duty as applicable. 

No you are not liable to pay double stamp duty as sales in favour of B was never executed and property is directly registered in your name

Stamp duty cannot be charged for 2 property or 2 transactions. The sale deed was registered and the duty has to be paid on 1 crore.

Stamp Duty is paid on Transaction so if same property is involved in multiple transactions i.e. bought/sold multiple times it would attract SD every time transaction is entered. However in your case if it was same parties buying and selling there should not be SD twice.

1. As per the information mentioned in the present query, makes it clear that there have been two different promise of transactions at two different time and people.
2. I would like to apprise you that the stamp duty over the last agreement between the different parties is not your matter of concern.
3. You should get entered with a new agreement to sell with the present seller depicting everything in it to safe guard your future interest.
4. And therefore, you are not bound to pay the stamp duty over the last agreement wherein you were not the party as well.