Mohit Kumar Shah, J. – The present writ petition has been filed for quashing the order dt. 11.01.2022 passed by the Assistant Inspector General of Registration, Tirhut Division, Muzaffarpur i.e. the respondent no. 2 in Case No. 4 of 2019-20, whereby and whereunder the petitioner has been directed to deposit deficit stamp duty along with fine totaling to a sum of Rs. 5,14,553/- in connection with registration of a sale deed which had taken place on 08.03.2019. The petitioner has also prayed for quashing of Memo dated 08.02.2022, issued by the Assistant District Registrar, West Champaran at Bettiah, whereby and whereunder the petitioner has been directed to deposit a sum of Rs. 6,29,978/-.

2. The brief facts of the case, according to the petitioner, are that she had purchased a land appertaining to Mauza-Bahuari, Thana No. 618, Khata No. 34, Khesra/Plot No. 366 admeasuring an area of 45 decimal, falling under the developing category, for a sale consideration of a sum of Rs. 20,25,000/- on 08.03.2019, whereafter, a sale deed was executed and registered on the same day. Thereafter, the Assistant District Magistrate had inquired into the matter and in his report dated 15.03.2019, he had