HEMANT GUPTA, J.

This Letters Patent Appeal is directed against an order dated 9th August, 2012 passed by the learned Single Judge in CWJC No. 11978 of 2007, whereby the writ petition was allowed and the impugned order directing the respondent herein, to deposit a sum of Rs.15,860/- as the deficient stamp duty and the fine of five times of the above amount imposed upon her, was set aside.

The respondent-applicant is the beneficiary of partition deed registered on 29th March, 2003 from one Mst. Ganga Kumar. After registration of the document, it was on 16.03.2007 the applicant received a show cause notice from the Collector regarding initiation of proceeding under Section 47A of the Indian Stamps Act, 1899 (hereinafter referred to as `the Act’). The notice was to the effect that District Sub Registrar has pointed out that deficiency of Rs.15,860/- of stamp duty in deed in question. It is also averred in the writ petition that in fact the Commissioner, respondent no. 2, vide order dated 22nd September, 2006 directed the Collector to initiate a proceeding under Section 47A of the Act.

The appellant contested the show cause notice by filing a reply but an order was passed by the