Pankaj Bhatia, J. - (1.) The present writ petition has been filed challenging the order dated 10.05.2010 and 21.04.2003, whereby by means of an ex-parte order deficiency of Rs. 3,90,000/- in the valuation of the property bearing no. 465 and 466 has been worked out and accordingly deficiency of Rs. 48,750/- has been determined and in view of the said order the petitioner has been directed to pay the deficient Stamp Duty of Rs. 47,375/- along with penalty of Rs. 5000/-, registration charges of 7580/- totally Rs. 59955/-.
(2.) The said order has been based upon an enquiry report dated 12.08.2002, which itself is an ex-parte against the petitioner.
(3.) The facts in brief are that the father of the petitioner namely Sri Asfaque Ali S/o Arshad Ali purchased property bearing no. 465 and 466 situated at village Kachiyana, Sahawal, Tehsil Kasganj, District Etah now known as Kashiram Nagar, by virtue of a sale deed executed on 22.05.1990. The copy of the said sale deed has been annexed as annexure no. 4 to the petition that from the perusal of the order it is revealed that the Sub Registrar Kasganj vide his letter No. 369 dated 20.07.1992 forwarded the deed in terms of section 47-A of the Stamp Act for determination of the market value. On the said letter of the Sub Registrar, the Collector issued notices on the legal heirs of the said Asfaque Ali i.e. petitioner on 31.01.2002, after getting a report from the Tehsil on 20.11.2002, to the effect that Sri Asfaque Ali has died and his survivor by his legal heir i.e. the petitioners here in.;