- (1.) The present writ petition has been filed challenging the order of the Collector passed under Section 47A(3) of the Indian Stamp Act (hereinafter referred to as "the Act") and the order of Commissioner passed under Section 56(1A) of the Act in revision filed by the petitioner.
(2.) The brief facts of the case is that the petitioner had purchased 626 sq. metres from plot No. 590 through a sale deed executed on 6.10.2005. Notice was issued to the petitioner to which the objection was filed on 27.6.2006. Thereafter, a spot inspection was made and report of the Lekhpal was submitted on 15.4.2008. The Deputy Collector proceeded to determine the deficiency in stamp duty to the tune of Rs. 16,440 and same amount was imposed as penalty with Rs. 3,140 was determined as deficiency in the registration fee plus 1.5 per cent interest was also directed to be charged.
(3.) Aggrieved by the aforesaid order of the Collector, the petitioner preferred a revision under Section 56(1A). After affirming the order of the Collector, the Commissioner dismissed the revision.;