(1.) This writ petition has been filed with a prayer that the recovery citation issued on 10.6.2019 by the Tehsildar, Tehsil - Anupshahar, District - Bulandshahar, in pursuance of the order dated 30.5.2019 passed by the District - Magistrate, District - Bulandshahar, in Case No. D201911170000833 (State of U.P. vs. Vivek Kumar) under Section 33/47A of Indian Stamp Act 1899, passed on 20.4.2010 be quashed.
(2.) The learned counsel for the petitioner assailed the recovery certificate on the ground that the amount which was payable by the petitioner under order dated 30.5.2019 could not be made payable by the petitioner as it was excessively high. He submits that not only was the deficiency of stamp calculated wrongly but the penalty of Rs. 18,00,000/- was calculated in a most malafide manner.
(3.) Learned counsel for the petitioner further stated that when he had filed the appeal before the respondent no. 2, the Deputy Commissioner (Stamp), Meerut Division, Meerut, then the recovery ought to be stayed. He further submits that the Stay Application as is conceived under Section 56(1A) of the Indian Stamp Act, 1899, could not be filed by him as the Appellate Court was demanding 1/3rd of the total amount which was recoverable under the order dated 30.5.2019.