Bhaskar Bhattacharya, J. - (1.) By this writ application, the writ petitioners have challenged Memo No. 689(2)/RM dated March 2, 1992 issued by Collector, Burdwan in UN Case No. 193 of 1991 thereby directing the petitioners to pay deficit stamp duty of Rs. 17,800/- with penalty of Rs. 5/- within March, 31, 1992.
(2.) The present petitioners purchased some immovable property from their mother by virtue of a sale deed wherein the amount of consideration money was shown to be Rs. 16,000/-.
(3.) By Memo No. 47(3)/RM dated January 6, 1992, a notice under Section 40(b) of the Indian Stamp Act, 1988 ("Act") was issued asking the petitioners to show cause why the petitioners should not pay the deficit stamp duty on the aforesaid instrument on the allegation that the real valuation of the property was Rs. 1,60,000/-. Such show cause notice gave rise to U/V Case No. 193 of 1991.;