Rajes Kumar, J. - (1.) By means of the present writ petition, petitioner has challenged the order dated 22nd October. 2003 passed by the Commissioner, Gorakhpur Division Gorakhpur in appeal against the order dated 29th March, 2003 passed by the Deputy Commissioner Stamp, Gorakhpur in case No. 1290/614 of 2003 under Section 33 and 38 of the Indian Stamp Act, 1899 (hereinafter referred to as "the Act").
(2.) Brief facts of the case are that the document has been executed on 1st May, 1997 in respect of the contract for the realization of Tehbazari of the taxi stand and parking place in an action for Rs. 401000/-. A notice has been issued by the Deputy Commissioner, Stamp, Gorakhpur on 21st March. 2003 under Section 47-A/33 of the Act with the allegation that there was a deficiency of stamp of Rs. 50130/-. The petitioner has been asked to explain why the demand of such amount be not raised. The petitioner filed objection stating inter alia therein that the notice is barred by limitation inasmuch as the proceeding has been initiated after four years. The Deputy Commissioner vide order dated 29th March, 2003 raised demand of Rs. 50115/- towards stamp duty and penalty at Rs. 5/- in all Rs. 50120/-. Appeal filed against the said order has been rejected by the Commissioner vide impugned order dated 22nd October, 2003
(3.) Heard Sri Arvind Singh, learned Counsel for the petitioner and Sri Piyush Shukla. learned standing counsel for the respondents.;