Sudhir Agarwal, J. - (1.) Heard Sri Pankaj Agarwal, Advocate, for petitioner and learned Standing Counsel for respondents.
(2.) The writ petition is directed against the order dated 05.07.1994 (Annexure-11 to the writ petition) passed by Assistant Commissioner (Stamp) assessing market value at higher rate and demanding additional stamp duty and penalty; and revisional order dated 18.05.1996 passed by Chief Controlling Revenue Authority, partly allowing Revision and modifying Collector's order by providing that instead of Rs. 4/-per square feet applied by Collector, the rate should be Rs. 3/- per square feet.
(3.) It is contended that neither Collector's order nor revisional order are based on any material and both are conjectural and based on surmises. It is also submitted that Additional District Magistrate made an inquiry and submitted report in favour of petitioner but that has been discarded without giving any cogent reason.;