Surya Kant, J.

1. In this civil Writ Petition, the petitioner seeks quashing of the order dated 30.6.2006 (Annexure P-6) passed by the Collector Mansa, whereby he has been asked to pay additional stamp duty to the tune of Rs. 1,33,300/- as well as against the order dated 28.3.2007 (Annexure P-9) passed by the Commissioner, Faridkot, upholding the above mentioned order of the Collector, Mansa.

2. The petitioner purchased a plot bearing No. 19 in the New Grain Market Sardulgarh in an open auction held in the year 1977. After paying all the instalments, the petitioner got executed a conveyance deed in his favour in respect of the said plot on 24.2.2006.

3. The Collector, Mansa, however, having held that the stamp duty has not been affixed by the petitioner on the actual market value of the plot/stamp, vide his impugned order dated 30.6.2006 has held that the value of the shop owned by the petitioner is Rs. 14.00 lacs therefore, he was liable to pay stamp duty for a sum of Rs. 1,33,300/- on the balanced amount of the value of the site. The petitioner preferred an appeal before the Commissioner, Faridkot, which has also met with the same fate.

4. We have heard learned Counsel fo