JUDGMENT

Punchhi, J-A learned Single Judge of the High Court of Allahabad dismissed the writ petition of the appellant, leaving the orders dated September 13, 1994 passed by Chief Controlling Revenue Authority, Board of Revenue, U.P., uninterferred with.

2. On May 12, 1992, the appellant, for a sum of Rs. 70,000/- purchased a house in Saharanpur, a town in the State of Uttar Pradesh, the plot of which measured 66.84 sq. yards and the covered area 56.84 sq. yards. It had two rooms and a living room, besides other necessities such as toilet, bathroon and a kitchen. Facilities of water and electricity were also available. It was situated in a locality close to a decent locality going by the name Sumrat Vikram Colony. According to the Registering Authority the stamp paid on the minimum consideration of Rs. 71,500/- determinable under Rule 341 of the Stamp Rules was inadequate and under-paid. Thereupon, the Assistant Commissioner, Stamps became seisen of the matter under Section 47-A of the Stamp Act and vide his order dated October 25, 1993 determined the value of the house at Rs. 4,70,116.80 paise, holding that stamp duty to the extent of Rs. 57,852.50 paise had been evaded, which he or