DUKHI Vs. STATE OF U P

JUDGEMENT

(1.) Heard Shri S.K. Chaubey, learned counsel for the petitioner and learned standing counsel.

(2.) By order dated 8.10.2002 deficiency of stamp duty and penalty has been imposed under section 47 of the Stamp Act.

(3.) The facts giving rise to the present writ petition are that the petitioner had purchased land, namely Gata no. 848/2 area 5 Bishwa 10 Bishwansi situated in village Mauja Bamrauli Uparhar, Pargana and Teshil Sadar, District Allahabd through registered sale deed dated 23.9.1997. The stamp duty paid was Rs. 8,250/- the land was purchased as mentioned in the sale deed for the agricultural purposes.