- (1.) Heard learned counsel for the petitioner Sri A.N. Bhargawa and Sri V.K. Singh Chandel, learned counsel for the State.
(2.) This writ petition arises out of an order passed by THE Stamp Authority as well as by the appellate authority upholding the said order whereby deficiency in payment of stamp duty has been found in an instrument relating to he transfer of property as described in the impugned order.
(3.) The said orders have been challenged by the petitioner on the ground that the levy of additional stamp duty and penalty are erroneous and against the weight of evidence on record and also against the description of the existing building which has been transferred.;