MANOHAR LAL Vs. ADDL. COMMISSIONER & OTHERS

JUDGEMENT

(1.) Heard Sri K.D. Tripathi, learned counsel for the petitioner and learned standing counsel for the respondents.

(2.) The petitioner is seeking quashing of the orders dated 31.3.2004 and 28.2.2000.

(3.) Briefly stated the facts of the case are that the petitioner purchased ? .. " share of Gata no. 114 from his brother through registered sale deed. Area of the land is stated to be nine biswas. The petitioner paid stamp duty based upon the market value of the land in question as agricultural land.