Mohit Kumar Shah, J. – The present writ petition has been filed for quashing the order dated 28.10.2013, passed by the Assistant Inspector General, Registration, Bhagalpur Division, Bhagalpur i.e. the respondent no. 3 as also the appellate order dated 24.02.2014, passed by the Commissioner, Bhagalpur Division, Bhagalpur in Bhagalpur Stamp Refund Appeal Case no. 10 of 2013-14.

2. The brief facts of the case, according to the petitioner, are that the petitioner had purchased a piece of land appertaining to Mauza-Kushalpur, Halka no.-6, Thana no.-133, Khata no.-117, Khesra no.-1554 situated at village-Kushalpur, PS- Pirpainty, Dist-Bhagalpur, by a registered sale deed dated 07.03.2007 and the nature of land was stated in the sale deed in question as agricultural land, as per Survey Khatiyan. Accordingly, the Stamp Duty was paid and the registration of the sale deed was done on 07.03.2007. It is submitted that for the first time, after a lapse of about 06 years, the petitioner received a notice dated 30.03.2013, alleging therein that the Stamp Duty paid on the aforesaid sale deed is deficient, hence, a reference case no. 29/2013 has been initiated, whereafter the respondent no. 3 passed