B. Amit Sthalekar, J. - (1.) Heard Sri Ashish Agrawal, learned counsel for the petitioner and learned Standing Counsel.
(2.) The petitioner in the writ petition is seeking quashing of the order dated 14.2.2004 passed by respondent no.2 i.e. Additional Commissioner (Ist), Allahabad Division, Allahabad and the order dated 20.5.2000 passed by respondent no.3 i.e. Additional Collector (Finance and Revenue), Allahabad arising out of proceedings of Indian Stamp Act, 1899 (hereinafter to be referred as 'Act, 1899').
(3.) Briefly stated the fact of the present case is that the petitioner purchased half share of Arazi No.13 B and 34 situate in Mohalla-Colonelgang, Allahabad measuring 156.24 square meter through a registered sale deed dated 6.10.1995 for a consideration of Rs.1,50,000/-. On an allegation that there was deficiency of stamp duty a proceeding was initiated against the petitioner under the Act, 1899. The Additional Collector (Finance and Revenue) i.e. respondent no.3 by his order dated 20.5.2000 has determined deficiency of stamp duty @ Rs.6012.50. Aggrieved by the said order, the petitioner preferred a stamp revision, which has been rejected only on the ground that the proceedings could not have been initiated after a period of 4 years.;