Ran Vijai Singh, J. - (1.) Heard Sri Shambhavi Nandan, learned counsel for the petitioner and learned standing counsel for the State-respondents.
(2.) By means of this writ petition, prayer has been made to issue writ of certiorari quashing the orders dated 18.1.2016 passed by Assistant Commissioner Stamp, Varanasi in Stamp Case No. 437Ma/2013-14 (D-2014147000228, State v. Aruna Singh) in a proceeding under section 47A(3) of the Indian Stamp Act, 1899 (in short the Act) as well as order dated 5.10.2016 passed by the Commissioner, Varanasi Division, Varanasi in Revision No. C-2016140000953 of 2016 (Smt. Aruna Singh v. State of U.P.).
(3.) Vide order dated 18.1.2016, the Assistant Commissioner has found deficiency of stamp duty of Rs. 2,99,900/- for deed in question, which is gift deed. While doing so he has also imposed penalty of the same amount along with 1.5% interest per month. Whereas by the subsequent order dated 5.10.2016, revision filed by the petitioner against the order dated 18.1.2016 has been dismissed.;