ABHINAVA UPADHYA,J. - (1.) HEARD learned Counsel for the petitioner Sri D.V. Jaiswal and learned Additional Chief Standing Counsel Sri Sanjay Goswami.
(2.) PETITIONER has filed the present writ petition against the order passed un­der section 47 (A-3) of the Indian Stamp Act (hereinafter referred to as the "Act") whereby deficiency of stamp duty has been determined by the Collector and against the order passed under section 56 (1)(A) passed by the Additional Commissioner in appeal filed against the order of the Collec­tor. The main ground of learned Counsel for the petitioner for challenging the aforesaid orders is that these orders have been passed without following the procedure prescribed by law and without application of mind.
(3.) THE contention of learned Counsel for the petitioner is that he had purchased a house situate in Mohalla Rajdwara, Rampur for a sum of Rs. 7,70,000/- and as per the circle rate in the area, stamp duty was paid to the tune of Rs. 46,000/- after execut­ing a sale deed dated 19.4.2008. The said sale deed was registered without any ob­jection. After the registration of the sale deed, it is alleged that an inspection was made by the Assistant Inspector General (Registration) who submitted its report on 26.5.2008, stating therein that the aforesaid sale deed has been deficiently stamped as the property has been under valued. Upon the aforesaid report, notice was issued to the petitioner who submitted its reply on 25.8.2008 stating therein that the property has been valued in accordance with the circle rate and no material has been con­cealed in the sale deed executed for the purpose of purchase of the said property.;