B.AMIT STHALEKAR,J. - (1.) Heard Sri B.B. Jauhari, learned counsel for the petitioner and the learned Standing Counsel for the respondents.
(2.) The petitioner in the writ petition is seeking quashing of the order dated 28.1.1999 and the order dated 5.9.2003 arising out of proceedings under section 47A of the Indian Stamp Act, 1899 (the Act, 1899).
(3.) The petitioner purchased 5/12 share of the agricultural land Khasra no. 609 area 0.388 hectare (97 decimal) situated in Village Ahmadpur-Niyazpur, Pargana Sadar, Tehsil Sadar, District-Shahjahanpur for a sum of Rs. 52,000/- on which stamp duty of Rs. 7,450/- was paid. On an allegation that there was deficiency of stamp duty, proceedings under Section 47A of the Act, 1899 were initiated against the petitioner. The petitioner filed his objections stating that the land in question was agricultural land and not residential. The ADM (Finance and Revenue), Shahjahanpur however by his order dated 28.1.1999 has determined the deficiency of stamp duty at Rs. 86,292.50/-. Aggrieved the petitioner filed revision which has also been rejected by the Commissioner, Bareilly Division, Bareilly by the other impugned order dated 5.9.2003.;