(1.) Heard Sri Devesh Kumar Verma, learned Counsel for the petitioners and Sri B.P. Singh Kachhawah, learned Standing Counsel for the respondents. This writ petition has been filed challenging the order dated 19.10.2011 passed by the Assistant Commissioner (Stamp), District Kanpur Nagar, respondent No. 3 and appellate order dated 20.1.2012 passed by the Additional Commissioner, Kanpur Division, Kanpur, respondent No. 2.
(2.) Shri Verma submits that merely correction in one side of the boundary of the vended property was made by the correction deed executed by the Kanpur Development Authority, which fall under Article 34-A of Schedule I-B of Indian Stamp Act, 1899, and therefore, the respondent Nos. 2 and 3 have committed manifest error of law and facts to determine the stamp duty treating the correction-deed as sale-deed.
(3.) Learned standing Counsel does not dispute the above position.