SURYA PRAKASH KESARWANI,J. - (1.) Counter and rejoinder affidavits have been filed today, which are taken on record.
(2.) Heard Sri Anupam Kulshrestha, learned counsel for the petitioner and Sri Vishal Tandon, learned standing counsel for the State respondents.
(3.) Briefly stated, facts of the present case are that by order dated 27.12.2014 in Stamp Case No.84 of 2013-14 (Computerized Case No.D2013015000171) passed by the respondent No.3 under Section 47A(3) of the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act') with respect to Instrument No.1651 of 2013 relating to sale of certain plots of Khatauni Khata No.214 of village Mant Raja Bangar, Tehsil Mant, District Mathura, deficiency of stamp duty of Rs.4,69,950/- was determined and a penalty of Rs.18,71,800/- was imposed. Interest was also demanded at the prescribed rates. Aggrieved with this order, the petitioner filed a Revision No.74 of 2015 along with a stay application under Section 56 of the Act before the Commissioner, Agra Division, Agra. An order dated 26.02.2015 was passed by the Commissioner, Agra Division, Agra on the stay application of the petitioner providing that the recovery for 30 days shall remain stayed. It appears that the said interim order was not extended. According to the petitioner, the Tehsil Authorities recovered the amount of arrears and after recovery deposited it through challans as under: Sl.No. Receipt No. and Date Challan No. and date JUDGEMENT_103_LAWS(ALL)3_2017_1.html;