Sangeeta Chandra,J. - (1.) Heard Sri Mohan Singh, learned counsel for the petitioner and Sri V.P. Nag, learned Standing Counsel for the State Respondent.
(2.) The petitioner has challenged the order dated 19.07.1999 passed by the Assistant Collector, Ist Class/ Sub-Divisional Magistrate, Kaiserganj, Baharich and also the order dated 26.11.2001 passed by the Additional Commissioner (Administration), Devi Patan Mandal, Gonda, rejecting his Appeal.
(3.) It is the case of the petitioner that he had purchased land of Gata No.522 ad-measuring 0.02 dec. situated in village Chakpihani, Pargana Hisampur, Tehsil Kaiserganj, District Bahraich, through a registered sale deed on 01.07.1995 and paid stamp duty @ Rs.15/- per sq. feet as per the circle rate of the area concerned. The sale deed was duly stamped and registered in the office of the Sub-Registrar Kaiserganj and the petitioner's name was also recorded in the revenue records. In the month of November, 1999, the Ameen of Kaiserganj Tehsil approached him for depositing an amount of Rs.24,691/- towards deficiency in stamp duty and penalty in pursuance of the order dated 19.07.1999 passed by the Sub Divisional Magistrate, Kaiserganj under the Stamp Act.;