Mohit Kumar Shah, J.—The present writ petition has been filed for setting aside the order dated 11.1.2022 passed in Case No. 8/2019-20 by the Assistant Inspector General of Registration, Tirhut Division, Muzaffarpur, whereby and whereunder the petitioner has been directed to deposit the deficit stamp fees along with penalty, totalling to a sum of Rs. 37,54,809/-.

2. The brief facts of the case, according to the petitioner, are that the Respondent No. 7 herein had gifted a piece of land vide registered Gift deed dated 8.3.2019, whereafter the petitioner had acquired the possession of the land in question and had started cultivating the same for his livelihood. The petitioner had then approached the Respondent authorities to get a copy of the registered gift deed dated 8.3.2019, but the Respondent authorities refused to give the same, however, it then, transpired that the District Sub- Registrar, West Champaran at Bettiah, had found that the valuation of the land in question had been wrongly done, hence, had referred the matter to the Assistant Inspector General of Registration, Tirhut Division, Muzaffarpur, vide letter dated 25.6.2019, for determination of the market value of such pr