(1.) Heard Sri Sandeep Kumar Srivastava, learned counsel for the petitioner and Sri Shashi Kant Upadhayay, learned counsel for the respondents.
(2.) The petitioner in the writ petition is seeking quashing of the order dated 2.6.2016 passed by the Collector (Stamp) in proceedings under section 47 A of the Indian Stamp Act as well as the revisional order dated 25.1.2017 passed by the Deputy Commissioner (Stamp) Moradabad Division, Moradabad.
(3.) According to the petitioner, he purchased the plot in dispute for a consideration of Rs. 15 lacs on which she paid stamp duty of Rs. 1,14,460/-. Proceedings under the Indian Stamp Act were initiated against the petitioner on the report submitted by the Assistant Inspector General of Registration dated 23.6.2015 mentioning therein that near the land in dispute the area is abadi. Abadi construction is going on and there is also a garment factory. Tehsildar also submitted a report stating that the land is situated near the railway crossing but a little away there is a garment factory and also residential construction is going on. He is stated that on spot inspection it was found that there is no cultivation on the plot in dispute. The report of the Tehsildar has been filed as Annexure-1 to the writ petition.