RAJIV SHARMA, J. - (1.) HEARD learned Counsel for the parties.
(2.) IN the instant writ petition, the petitioner has questioned the correctness and validity of the order dated 27.1.2003 passed by the Collector, Faizabad in Case No. 1100/467(2002-03) under Sections 47-A/33 of the Indian Stamp Act and the Appel­late Order dated 13.1.2004 passed by the Chief Controlling Revenue Authority, U.P. Allahabad in Appeal No. 151/2002-03 pre­ferred under Section 56 of the Indian Stamp Act. It is stated by the Counsel for the petitioner that on 28.8.2000, a registered sale deed regarding plot No. 442 area 0.614 hectare of agricultural holding recorded as bhumidhari holding was executed in favour of the petitioner for a sale consideration of Rs. 3,50,000/- on which appropriate stamp duty of Rs. 49,200/- as applicable to the agricul­tural holdings was paid.
(3.) CONSEQUENTLY , a show cause no­tice was issued to the petitioner for enhance­ment of stamp duty on the above sale deed as the petitioner had set up a cold storage on small area of the aforesaid land. The above case was transferred to the Collector, Faizabad, to which the petitioner filed his objections.;