PANKAJ NAQVI, J. - (1.) Heard Sri Vishal Khandelwal, holding brief of Sri Sanjay Kumar Dwivedi, learned counsel for the petitioner and Sri Sanjay Goswami, the learned Addl. C.S.C.
(2.) This writ petition has been filed challenging the order dated 21.7.2015 and 29.6.2017, computing/levying stamp deficiency of Rs. 1,70,250/- + interest and a penalty of Rs. 3,40,500/- under Section 47-A of the Stamp Act.
(3.) The petitioner purchased land under registered sale deed dated 13.11.2013 (Arazi No.416, area 0.227 hct), situate at village Bairwan, Pargana Kaswar, Sarkari Tehsil Sadar, Varanasi for Rs. 14 lacs, on which stamp of Rs. 1,03,500/- was paid. The Sub-Registrar, Gangapar, Varanasi submitted a report dated 17.12.2013 to the A.D.M (F/R) on the basis of inspection report dated 17.12.2013, that the land is in abadi, valuation is to be computed @ Rs. 25,000/- per Are, i.e., Rs. 56,75,000/-, reporting deficiency of Rs. 1,70,250/-. The Collector acting upon the report, registered a stamp case under Section 47-A of the Act against the petitioner. The Collector under order dated 21.7.2017, after holding that despite notice to the petitioner, no objections were filed, relied upon the inspection report of the Sub-Registrar dated 17.12.2013, determined the market value of the demised property as Rs. 56,75,000/-, with deficiency of Rs. 1,70,250/- + interest, penalty of Rs. 3,40,500/-, which is maintained under the revisional order dated 29.6.2017.;