Pankaj Mithal, J. - (1.) HEARD Sri Rajendra Prasad Tiwari, learned Counsel for the Petitioners and learned standing Counsel. Pleadings have also been perused. Counsel for the parties agree for the final disposal of the writ petition at the admission stage.
(2.) IN respect to the sale deed dated 4.4.2005 proceedings under Section 47A of the Indian Stamp Act were initiated against the Petitioners. Against the determination of the market value and the deficiency in court fees Petitioners after exhausting the alternative remedy of appeal had filed Writ Petition No. 7992 of 2007. The said writ petition was allowed vide judgment and order dated 4.4.2008 and the orders of the authorities below were quashed with the direction to redecide the matter afresh in accordance with law and after considering the relevant documents on record. Pursuant to the above order of the High Court, Additional Collector (Finance and Revenue), Chitrakoot vide order dated 30.7.2010 re -decided the matter and found that there is deficiency in payment of stamp duty by Rs. 4,93,400/ -. Accordingly, he directed for its payment with penalty of Rs. 1,00,000/ - and interest @ 1.5% per month.
(3.) PETITIONERS have directly challenged the aforesaid order by means of this writ petition though they have an alternative remedy of filing an appeal or a revision under Section 56 of the Act.;