1. The appellant has come forward with this appeal aggrieved by the order dated 29.09.2004 passed by the first respondent, confirming the order dated 21.05.2002 of the second respondent, by which the appellant was directed to pay the stamp duty, as determined by the second respondent while rejecting her statutory appeal.

2. The learned counsel for the appellant would contend that the appellant presented a document for registration before the third respondent on 07.02.2001 and the same was registered vide document No. 396 of 2001. Thereafter, the third respondent, alleging undervaluation of stamp duty, has referred the document to the second respondent for determination of the correct stamp duty payable on the instrument. On such reference, the second respondent issued notice in Form I on 24.03.2011, for which the appellant has submitted her reply, but without considering the reply, the second respondent stated to have issued form II notice on 02.11.2011, which was not received by the appellant at any point of time. Subsequently, on 21.05.2002, the second respondent passed the final order determining the stamp duty payable by the appellant at Rs.31,500/-. Aggrieved by th