K.S. Rathore, J.-This present petition is directed against the order dated 30-12-1989 passed by Collector, Dholpur under Section 47A of the Indian Stamp Act, 1899 by which the Collector, Dholpur assessed the value of the property as 1.5 lacs and the petitioner is directed to pay the balance stamp duty of Rs. 19,785/-, Registration Fee of Rs. 536 and penalty of Rs. 10/-totaling amount of Rs. 20,331/-.

2. Two shops belongs to Shri Lallu Gopal Singh. These shops were mortgaged in favour of the petitioner by a registered mortgage deed. The mortgage was usufructuary in nature. Possession of both the shops was given to the petitioner by the Mortgagor.

3. Thereafter, these shops were agreed to be sold to the petitioner for a consideration of Rs. 8,000/-on 10-5-1959 and also agreed to execute the sale deed. Shri Lallu Gopal Singh has taken Rs, 235/-as an earnest money from the petitioner. Since pursuant to the agreement the registration was not made in favour of the petitioner, the petitioner filed a suit for specific performance which was decreed vide judgment dated 28-7-1965 by Civil Judge. Dholpur and it was directed that Shri Gopal Singh should execute the sale deed of the shop