B.AMIT STHALEKAR,J. - (1.)Heard Sri Prakash Chandra, learned counsel for the petitioner and the learned Standing Counsel for the State-respondents.
(2.)The petitioner in this writ petition is seeking quashing of the orders dated 29.03.2003 and 23.02.2004 passed in proceedings under the Indian Stamp Act, 1899 (the Act, 1899) for deficiency of Stamp Duty.
(3.)Briefly stated the facts of the case are that the petitioner purchased house property no. 18/163, A/7, Vihav Nagar, Taj Ganj, Tehsil and District Agra. The plot area was 206 sq.m. in which the covered area was 98.90 sq.m. This property was purchased by the petitioner through a sale deed dated 10.08.1999. On a valuation of the property at Rs. 9,37,447/-, the petitioner paid stamp duty of Rs. 93,900/-.