GHOORA Vs. STATE OF U P AND OTHERS

JUDGEMENT

(1.) Heard Sri Bishram Tiwari, learned counsel for the petitioner and the learned Standing Counsel for the respondents.

(2.) The petitioner in the writ petition is seeking quashing of the orders dated 28.11.2002, 6.3.2003 and 19.6.2003 arising out of proceedings under the Indian Stamp Act, 1899.

(3.) Briefly stated the facts of the case are that the petitioner purchased Gata no.3720 area 0.22 decimal and Gata no. 3734 (Minjumla) area 0.22 decimal situated in Town Area Lar, District Deoria through a registered sale deed dated 19.4.1994. The petitioner paid stamp duty on the said amount but on an allegation that there was deficiency of stamp duty, proceedings were initiated against the petitioner under Section 47A of the Indian Stamp Act. The petitioner filed his objections thereto, copy of which has been filed as Annexure-4 to the writ petition. The Collector, Stamp, however, by the impugned order dated 28.11.2002 has computed the deficiency of stamp duty at Rs. 13,750/- plus penalty of the like amount total Rs. 27,500/- with interest @ 1.5% per month. Aggrieved by the said order of the Collector, the petitioner filed appeal which was rejected by the order dated 6.2003 by the Additional Commissioner, Gorakhpur Division, Gorakhpur. The petitioner then filed a review which was also rejected by the order dated 19.6.200