B.AMIT STHALEKAR,J. - (1.) Heard Shri Anupam Kulsheshtha, learned counsel for the petitioner and Shri Shashikant Upadhyay, learned standing counsel for the respondents.
(2.) The petitioner in the writ petition is seeking quashing of the order dated 31.7.2003 passed in revision and the order dated 11.10.2002 passed by the Collector, Stamp in proceedings under section 33/47-A of the Indian Stamp Act, 1899.
(3.) Briefly stated the facts of the case are that the petitioner purchased property No 6/174-M, 6/173 and 6/175 situated at Phatak Surajbhan, Agra for a consideration of Rs. 37,61,000/- and Rs. 50,008/- was paid towards stamp duty. The instrument was the submitted before the Sub Registrar on 21.8.2000. However, proceedings under section 47-A of the Act were initiated against the petitioner and a deficiency of stamp duty at Rs. 4,26,092/- was computed against the petitioner. The petitioner filed his objections and thereafter the deficiency of stamp duty was computed at Rs. 5,48,407/- and interest at 2% mensem which comes to about Rs. 10,969/- per month was also imposed. Aggrieved the petitioner filed revision before the Revisional Authority who has upheld the order of the Collector, Stamps.;