B. Amit Sthalekar, J. - (1.) Heard Sri Raja Ram Kushwaha, learned counsel for the petitioner and the learned Standing Counsel for the State-Respondents.
(2.) The orders under challenge in the writ petition are arising out of proceedings under the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act, 1899').
(3.) Briefly stated the case of the petitioner is that she purchased the plot in question area measuring 107.35 sq.meter (1155 sq.ft.) situated in village Kasba Maudaha, Mohalla Meera Talab, Marathipura, Ward No.4, Pargana and Tehsil Maudaha, District Hamirpur for a consideration of Rs.40,000/- through a registered sale deed dated 12.04.2005. On 08.10.2013 a report was submitted by the Sub Divisional Magistrate, Maudaha, District Hamirpur that there was deficiency of stamp duty and the matter was referred to the Collector (Stamp). Accordingly, proceedings under Section 47A/33 of the Act, 1899 were initiated against the petitioner and by the order dated 07.03.2014 deficiency of stamp duty of Rs.7,740/- plus penalty of the same amount, total Rs.15,480/- with interest at 1.5% was determined by the Collector (Stamp). Aggrieved, the petitioner preferred stamp appeal which has also been dismissed by the order dated 07.11.2017.;