JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records relating to the impugned notices dated 23.04.2018 and 23.07.2018 in Thapa.S.2/460/2015 issued by the third respondent and quash the same.)

1. This Writ Petition has been filed challenging the impugned notices dated 23.04.2018 and 23.07.2018 issued by the third respondent calling upon the petitioner to pay a sum of Rs.3,20,400/- as the deficit stamp duty payable by the petitioner under Section 47 A of the Stamp Act, failing which, revenue recovery proceedings will be initiated against the petitioner. Aggrieved by the same, this Writ Petition has been filed.

2. The petitioner has obtained release of the sale deed presented for registration on 02.04.2014 itself, which is the date of the execution of registration of the sale deed. However, after a lapse of two (2) years, the impugned notices have been received stating that after audit, the respondents have found that there is undervaluation in the sale deed and therefore, the petitioner will have to pay the sum demanded under the impugned notices, failing which the third respondent