(1.) Heard on the question of admission.
(2.) This petition under Article 227 of the Constitution of India has been filed against the order dated 5-9-2018 passed by Board of Revenue in PBR/Revision/Gwl/Stamp Act/2017/3011, thereby affirming the order dated 27- 5-2005 passed by Collector, in 15/B-103/2014-15/33, by which the Collector, Stamps while impounding the agreement to sell has held that Stamp Duty of Rs.4,69,000/- with Penalty of Rs.4,68,900/- is payable.
(3.) The necessary facts for the disposal of the present petition in short are that the petitioners have filed a suit for specific performance of Contract, on the basis of an agreement to sell dated 2-4-2011. As the agreement to sell was not properly stamped, therefore, the Trial Court directed the Collector to impound the document.