Ritu Raj Awasthi, J. - (1.) HEARD Mr. V.P. Nag, learned Counsel for the petitioner as well as leaned standing counsel and perused the records.
(2.) THIS writ petition has been filed challenging the order dated 25.11.2005 passed under Section /47A of the Stamp Act, by the Additional Collector (Administration), Lucknow in the case of State v. Smt. Kaushilya Dwivedi and Ors. and the order dated 10.05.2007 passed in Appeal No. 520 of 2005 -06 under Section of the Indian Stamp Act. As per impugned order, on the report of Sub -Registrar, Sadar, Lucknow, the proceedings, for deficiency of stamp duty in the execution of sale deed relating to plot No. 1142 Ka and 1142 Kha measuring 10 biswan situated at village Jagat Kheda, Majra -Kalli Paschim, Pargana -Bijnore, Tehsil & District -Lucknow, were initiated and it was ordered that deficiency of court fee of Rs. 1,14,940/ - alongwith penalty of equivalent amount i.e. Rs. 1,14,940/ - totalling Rs. 2,29,880/ - be paid.
(3.) LEARNED Counsel for the petitioner submits that against the said order he had preferred an appeal which was registered as Appeal No. 520 of 2005 -06 before the Commissioner, Lucknow Division, Lucknow. However, the same has been rejected without considering the grounds to the appeal and the material facts on record by the impugned order dated 10.05.2007. The learned Commissioner has merely reduced the penalty amount to half i.e. Rs. 57,470/ - and directed the recovery of Rs. 1,72,410/ - towards deficiency in stamp duty & penalty.;