Bharati Sapru, J. - (1.) HEARD Sri Ramendra Asthana for the petitioner and the learned standing counsel.
(2.) THIS writ petition has been filed by the petitioner being aggrieved by an order dated 31.10.2009 passed by the Addl. Commissioner, Bareilly dismissing the appeal No. 32/28 of 2004 -05 filed by the petitioner and confirming the order passed by the A.D.M. (Finance) dated 28.7.2004. The petitioner executed an instrument dated 5.5.2003 and paid a stamp duty on it of a sum of Rs. 98,200/ -. However the proceedings were initiated against the petitioner under section 47 -A of the Indian Stamp Act on the ground that the petitioner had short paid the stamp duty. The petitioner filed objections on 1.9.2003 in which it is stated that the petitioner had paid stamp duty according to the circle rate.
(3.) THE A.D.M. (Finance) passed an order by which he imposed deficiency to the extent of Rs. 78,800/ - and penalty of Rs. 15,000/ -. The petitioner filed an appeal. The appeal has also been dismissed.;