Mohit Kumar Shah, J. – The present writ petition has been filed for quashing the order dated 27.09.2022 passed by the respondent No. 5 i.e. the Assistant Inspector General of Registration, Koshi Division, Saharsa in Stamp Case No. 7 of 2022, whereby and whereunder the respondent no. 5 has directed the petitioner to deposit additional stamp duty to the tune of Rs. 1,30,200/- along with penalty of Rs. 13,020/-.

2. The brief facts of the case are that on 23.06.2020, the petitioner had purchased the land appertaining to Khata (Old) No. 1146 admeasuring 16 decimals from one Ram Pratap Yadav situated at Mauja-Jadia, Thana No. 299, Tauzi No. 6122, Bikramganj, District-Supaul after paying sale consideration to the tune of Rs. 4,56,000/- and upon payment of the requisite stamp duty, sale deed was registered on 23.06.2020. It is further submitted that merely after two years of registration of sale deed in question, enquiry was initiated by the respondent no. 7 with regard to category of the land as to whether the same is residential-C category or residential-B category, whereupon he came to the conclusion that the land in question is residential land of B category and not that of C category,