B.AMIT STHALEKAR,J. - (1.) Heard Sri Anoop Trivedi assisted by Sri Kapil Tyagi, 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 02.03.2009 passed by Additional Commissioner Stamp, Meerut Division Meerut/Chief Controlling Officer, Revenue in Revision/Appeal No. A-189/07- 08 (Smt. Arpana Rai Chowdhary v. State) , arising out of proceedings under section 33 of the Indian Stamp Act, 1899 (the Act, 1899).
(3.) Briefly stated the facts of the case are that the petitioner executed an agreement to sell in respect of Flat No. 109, First Floor at 'Emerald Court (E-Type), at 'Plot No. 116', Pocket-I, Sector-7, Vaishali Extension, Ghaziabad through an agreement dated 28.05.2005. It is further stated that the sale deed in respect of the said plot was executed on 31.05.2008 and an amount of Rs. 2,31,200/- was paid as stamp duty. However on an allegation that no stamp duty was paid on the agreement to sell, proceedings under Section 33 of the Act, 1899 were initiated against the petitioner and deficiency of stamp duty was determined as Rs. 76,000/- and also penalty of Rs. 3,04,000/- was imposed together with interest @ 1.5% to be paid w.e.f. 28.05.2005 till the date of payment.;