- (1.) Counter and Rejoinder Affidavits have been exchanged and, therefore, this matter is being disposed of at the stage of admission itself. Heard Sri Nisheeth Yadav, learned Counsel for the petitioners and Sri V.P. Singh Kachhwah, learned Standing Counsel for the respondents-State.
(2.) This writ petition has been filed by the petitioners seeking a writ of certiorari to quash the judgment and order dated 6.4.2013 passed by the Revisional Authority and the order dated 30.9.2004 passed by the Additional District Magistrate (Finance & Revenue) under the provisions of section 33/47-A of the Indian Stamp Act.
(3.) The facts of the case are that the petitioners purchased a residential plot vide registered sale deed dated 6.5.2003 at Civil Station (City), Allahabad, Municipal No. 17-B, Elgin Road, Allahabad. The stamp duty was paid at the residential rates. Thereafter, a show cause notice was given to the petitioners showing the stamp deficiency on the basis of spot inspection report dated 2.8.2003. The petitioners filed their objection on 19.10.2003 stating that the plot has been purchased as a residential piece of land and proper stamp duty has been paid on it. Proceedings had been initiated under section 33/47-A of the Indian Stamp Act.;