Mohit Kumar Shah, J. – The present writ petition has been filed for quashing the order dated 18.04.2016, passed by the Assistant Inspector General of Registration, Tirhut Division, Muzaffarpur i.e. the respondent no. 4 in Case no. 129 of 2013-14, whereby and whereunder the petitioner has been directed to pay deficit stamp duty to the tune of Rs. 93,360/- along with fine of Rs. 9,336/-. The petitioner has also prayed for quashing the appellate order dated 06.09.2016, passed by the Divisional Commissioner, Tirhut Division, Muzaffarpur i.e. the respondent no. 2 in Stamp Appeal no. 169 of 2016, whereby and whereunder the appeal filed by the petitioner has been dismissed.

2. The brief facts of the case according to the petitioner are that the petitioner purchased a plot of land belonging to one Urmila Devi appertaining to Khata no. 127, Khesra no. 2023 admeasuring 15 decimal, situated at village- Bhitaha, PS-Bairia, District- West Champaran for a sum of Rs. 3,03,000/-, whereafter, the sale deed was executed by the vendor and the same was registered on 06.12.2013, after depositing a sum of Rs. 24,440/- as stamp duty and a sum of Rs. 6,785/- under the head of registration fee and other cha