JUDGMENT

1. This petition challenges an order dated 6th May 2016 passed by the Chief Controlling Revenue Authority rejecting the appeal preferred under Section 53(1A) of the Maharashtra Stamp Act, 1958 ('The Stamp Act'). The petitioners preferred the said appeal to challenge an order dated 18th September 2012 passed by the Collector in an adjudication case under Section 31 of the Stamp Act, calling upon the petitioners to pay an amount of Rs.7,14,740/- against deficit stamp duty on the deed of conveyance. Based on a sale permission for the non-agricultural use of the land for a housing scheme, the deed of conveyance was executed in favour of the petitioners.

2. Learned counsel for the petitioners submitted that on 9th November 2006, the owners executed an agreement for sale in favour of the petitioners for agricultural land. However, the petitioners were unable to register the said agreement. Subsequently, the document was impounded by an order dated 26th April 2011 passed in Evasion Case No. 168 of 2011. Order dated 13th January 2012 directed the petitioners to pay an amount of Rs.61,560/- towards deficit stamp duty and a penalty of Rs.66,377/-. Accordingly, the petitioners deposite