(1.) Rejoinder affidavit filed today is taken on record. Heard learned counsels for the parties
(2.) By means of this petition under Article 226 of the Constitution, the petitioner has prayed for a writ of certiori to quash the orders dated 7/3/2014 passed by respondent no. 3 and the order dated 30/1/2019 passed by respondent no. 2, whereby, a penalty of Rs. 25 lacs has come up to be imposed upon the petitioner along with interest and accordingly refund of the amount has been prayed for deducting the amount of deficiency from the amount already deposited.
(3.) Briefly stated facts of the case are that the petitioner who intended to purchase certain piece of land and while proceeded to get the sale deed executed on 30.07.2013, applied before Additional District Magistrate (Finance and Revenue) vide application dated 30.07.2013 for exemption from deposit of the stamp duty on the instrument of sale for certain period. In other words, he prayed for prior sanction to defer the payment of stamp duty for a time being. The Additional District Magistrate (Finance and Revenue) put a remark on the said application on 31.07.2013 directing the Sub Registrar-II (Registration) 'to act in accordance with rules'. The petitioner, who had got the sale deed executed in his favour, applied for its registration by presenting it on 30.11.2013 which was duly registered.