JUDGMENT- Dr. B.P. SARAF, J.:---The writ petitioner along with one Chandrakant Gangaram Hatkar and one P.K. Vasudevan Nair jointly agreed to purchase a plot of land admeasuring 550 sq. meters situated at village Kirol, Taluka Kurla, Bombay, for a consideration of Rs. 25,000/-. The said agreement for sale was executed on 16th October, 1984 and it was lodged for registration on the same day under Sr. No. S-4483/84. The agreement was executed on a stamp paper of Rs. 5/- as at the relevant time the stamp duty under the Bombay Stamp Act, 1958 on an agreement of this type was Rs. 5/- only. There is no dispute in that regard. Subsequently, the petitioner was served with an order dated 24-9-1986 issued by the Deputy Collector Valuation Stamp Duty, Bombay, asking the petitioner to pay the stamp duty applicable to conveyance of immovable property along with penalty. The contention of the Deputy Collector was that the document dated 16-10-1984 lodged for registration by the petitioner was wrongly described as an agreement of sale whereas in effect it was a document of sale. In that view of the matter, according to the Deputy Collector the proper duty payable on such document was the duty ap

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