Prakash Krishna, J. - (1.) The present writ petition arises out of the proceedings under the Stamp Act. By means of the present writ petition the petitioners who are two in number, have sought a writ, order or direction in the nature of Certiorari to quash the orders dated 3rd of September, 2008 and 31st of August, 2007 whereby the respondents have asked the petitioners to pay a sum of Rs. 39,800/- towards the deficiency in stamp duty, Rs. 5,000/- towards penalty and interest on the sum of Rs. 39,800/- from the date of execution of the sale deed till the date of actual deposit @ 1.5 per cent per month. Khata No.190, Gata No.352, area 0.1710 hectare situate in village Umarpur Neewa Uparhar, District Allahabad was the agricultural holding of Jagdish, Ram Adhar and Ram Chandra sons of Late Mahadeo. These persons entered into an agreement to sell in respect of the said plot in favour of the petitioners. By means of the sale deed dated 3rd of November, 2004 the petitioners purchased 2/3rd portion of the said plot. The names of the petitioners have been recorded in the Revenue record by the order dated 14th of February, 2005. By means of another sale deed dated 8th of March, 2005 the petitioners sought to purchase the remaining area of the plot in question. The sale deed was presented for registration before the Sub Registrar after paying the stamp duty as per the circle rate fixed by the Collector, Allahabad. The sale deed was registered and subsequently proceedings under Section 33/47 of the Stamp Act was initiated, which was registered as Case No.29 of 2007-2008 on the ground that the sale deed dated 8th of March, 2005 is deficiently stamped. In reply to the show cause notice, it was submitted that the stamp duty on the plot in question as per the circle rate fixed by the Collector has been paid. A total area measuring 570 Sq. Metres was purchased at the rate of Rs. 1400/- per Sq. Metre. The Additional Collector (Finance and Revenue) by the order dated 31st of August, 2007 has held that there is nothing on record to doubt the inspection report of the Sub Registrar. It consequently held that the instrument in question is deficient by Rs. 39,800/- towards the stamp duty. The said order was challenged unsuccessfully in Stamp Appeal No.2 of 2007-2008 before the Additional Commissioner (Admn.), Allahabad Division, Allahabad who dismissed the appeal by the order dated 3rd of September, 2008. Challenging the aforesaid two orders, the present writ petition has been filed.
(2.) The learned counsel for the petitioners submits that in respect of Gata No.532, the petitioners purchased the entire land comprised therein by means of two sale deeds. One is dated 3rd of November, 2004 through which about 2/3rd area of the plot in question was purchased and within a short span of about four months, the impugned sale deed dated 8th of March, 2005 was got executed by the petitioners in respect of the remaining area of the said plot.
(3.) The submission is that the stamp duty was paid on the instrument in question i.e. the sale deed dated 8th of March, 2005 as was paid on the first sale deed dated 3rd of November, 2004. No fault was found with the first sale deed dated 3rd of November, 2004 and as such there was no justification to hold otherwise in respect of the second sale deed dated 8th of March, 2005. There is no evidence to show that within a short span of about four months the prices of land have increased. The learned standing counsel, on the other hand, supports the impugned orders.;