Krishna Murari, J. - (1.) Heard Ms. Marun Dey holding brief of Sri A.N. Bhargava appearing for the petitioner and learned Standing Counsel for the respondents.
(2.) In spite of time having been granted, no counter affidavit has been filed.
(3.) The undisputed facts are that the petitioner purchased the disputed property by means of a registered sale deed dated 8.6.1978. On a reference made by the Assistant Commissioner Stamps in 1980 that the document is under valued, proceedings under section 47-A read with section 33 of the Indian Stamp Act (hereinafter referred to as 'the Act') was initiated against the petitioner and he was served with a notice dated 12.10.1982 the petitioner contested the notice by filing objection. Respondent No. 2 vide order dated 7-11.1985 determined a deficiency of Rs. 8962.50 towards stamp duty' and imposed a penally of Rs. 10,000/-. The petitioner filed a revision before the Board of Revenue which was dismissed vide order dated 26.12.1988. Feeling aggrieved, the petitioner has filed the present writ petition.;