Siddhartha Varma, J. - (1.) Heard learned counsel for the parties.
(2.) The instant writ petition has been filed by the petitioners for quashing the order dated 21.12.2005 passed by respondent No.1, Chief Controlling Revenue Authority / Commissioner Bareilly-Division-Bareilly and the order dated 11.08.2004 passed by respondent No.2, Additional Collector (Finance and Revenue), Bareilly.
(3.) After a sale-deed was executed and registered on 20.10.2003, the petitioners had applied for mutation where, on the basis of the statement made by the seller before the Tehsildar in the mutation proceedings on 07.04.2004, the matter was referred by the Tehsildar to the Collector under Section 47(A)(iii) of the Stamp Act. The Collector thereupon, believing the statement made by the seller, found a deficiency of Rs. 81,600/-. He also imposed a penalty of Rs. 50,000/-. Aggrieved thereof the petitioners filed an appeal, which was also dismissed on 22.12.2005. The instant writ petition has been filed against the orders dated 11.08.2004 and 21.12.2005.;