B. Amit Sthalekar, J. - (1.) Heard Sri Aditya Singhal, 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 24.12.2004 passed by the Commissioner, Meerut Division, Meerut dismissing the petitioner's stamp appeal no. 35 of 2002-2003.
(3.) Briefly stated the facts of the case are that the petitioner participated in an auction bid along with other persons issued by the Nagar Palika Parishad, Bulandshahar for collection of Teh Bazaari of cattle fair, stand fees, advertisement hoardings for the year 2000-01 beginning from 1.4.2000 to 31.3.2001. It is stated that the petitioner's bid was the highest and, therefore, it was accepted for Rs. 42,62,000/- . The petitioner was required to submit an indemnity bond which he also submitted. On an allegation that there was deficiency of stamp duty, proceedings under Section 47-A of the Indian Stamp Act, 1899 were initiated against the petitioner. Notice was issued to which he submitted his reply. The Additional District Magistrate (Finance and Revenue)/Collector, Stamp, Bulandshahar, however, by his order dated 25.1.2003 has held that the instrument in question was actually a lease deed, and therefore, he computed the deficiency of stamp duty as Rs. 4,26,000/- after deducting Rs. 100/- already paid by the petitioner along with penalty of Rs. 3,900/-, total Rs. 4,30,000/-. Aggrieved by the order dated 25.1.2003, the petitioner preferred a stamp appeal which has also been dismissed by the impugned order dated 24.12.2004.;