This writ petition is to quash the order dated 11. 1994 of the respondent.

2. According to the supporting affidavit originally there was a trust document executed by the petitioner on 29. 1991 with reference to which the stamp duty under Art.64(a) of the Indian Stamp Act was paid. Subsequently by another document dated 17. 1992 the same founder (the petitioner herein) transferred certain other properties of his to the same trust, that document was also stamped underArt.64(a) and it was registered by the Sub-Registrar. Thereafter the impugned notice dated 11. 1994 has been sent to the petitioner. According to the said notice the abovesaid document dated 17. 1992 has not been stamped properly and the deficit stamp duty of Rs.21,488 is due from the petitioner. The notice further states that if the said deficit duty amount is not paid, coercive action would be taken to recover the same from the petitioner Aggrieved by the said notice this writ petition has been filed.

3. Sec.33-A of the Stamp Act reads as follows: ‘Recovery of deficit stamp duty: (1) Notwithstanding anything contained in Sec.33 or in any other provisions of this Act, if, after the registration of any instrume