(1.) This writ petition is directed against the order dated 8.4.2013 passed by respondent No.1 in case bearing No.Pra.Aa.Ka/STP(A)3/2012-13 (Annexure-A) confirming the order dated 11.3.2011 passed by respondent No.2 in case bearing No.Ji.No.Da/45- A(3)Harihar/2/2010-11 (Annexure-B) whereby the petitioner is directed to pay the difference amount of deficit stamp duty of Rs.2,01,280/- and deficit registration fee of Rs.29,600/- total amounting to Rs.2,30,880/- to the Government along with 12% interest.
(2.) Brief facts of the case:
(3.) The learned counsel for the petitioner contended that even though the petitioner's property was situated in the commercial area, he was using the same for residential purpose. To establish the same, he has produced relevant documents. Respondent No.2 without giving any opportunity has passed the order and the same has been confirmed by respondent No.1. The order passed by respondent No.2 is contrary to the provisions of Rule 7 of the Rules, 1977. Hence, the impugned order is unsustainable.