Vivek Kumar Birla, J. - (1.) Heard learned counsel for the petitioner as well as Sri Ratan Deep Mishra, learned Standing Counsel appearing for the State respondents and perused the record.
(2.) Present petition has been filed challenging the impugned order dated 27.3.2004 passed by the respondent no. 2 and the order dated 3.8.2005 passed by the respondent no. 1.
(3.) By the impugned order dated 27.3.2004 in exercise of powers under Section 33/47-A of the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act') treating the document to be covered in Explanation 2 Section 2(10) of the Act as a conveyance, a deficiency of stamp to the tune of Rs. 81,990/-, Registration fees Rs. 4,900/- and interest at the rate of Rs. 1.5% was found. Revision against the same was also dismissed.;