RAKESH KUMAR PANDEY Vs. STATE OF U. P.

JUDGEMENT

(1.) Heard learned counsel for petitioner as well as Shri Hemant Pandey, learned State Counsel and perused the record.

(2.) The present writ petition has been preferred for quashing of the impugned revisional order dtd. 6/4/2018 passed under Sec. 56(1) of the Indian Stamp Act, 1899; and the order dtd. 30/6/2016 passed under Sec. 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act, 1899') whereby the deficiency of stamp duty of Rs.24,47,860.00 including penalty has been imposed upon the petitioner.

(3.) Learned counsel for petitioner has submitted that the petitioner has purchased the Bhumidhari Plot No. 758/1 as well as plot No. 888 by means of a registered sale deed dtd. 14/8/2014 after paying the requisite stamp duty as per the circle rate fixed by the District Magistrate.