- (1.) Heard learned counsel for the parties. The petitioner purchased a plot of the land from Om Prakash vide sale-deed dated 5.12.2003 and paid proper stamp duty thereon.
(2.) Om Prakash had two plots i.e. 186 and 198 of Khata No. 22. The petitioner had purchased plot No. 198 but in the sale-deed it was wrongly mentioned as plot No. 186. Therefore correction deed (titamma) was executed on 23.6.2009 for substituting the correct plot No. 198 in the sale-deed in place of plot No. 186.
(3.) On the said deed (titamma) the authorities have demanded deficient stamp duty by treating it to be a fresh sale-deed.;