1. The petitioner along with one Ajay Jindal sought to purchase 9 kanals 10 marlas of land detailed in para 2 of the petition from Om Parkash for a sum of Rs. 40,000/- and for this purpose a regular sale deed was executed between the parties on stamp paper worth Rs. 4,004/-. It is not in dispute that as per the value mentioned in the sale deed this was the correct stamp duty payable in terms of Art.23 of Sch. 1 of the Stamp Act, 1899 . When this document was presented before the Sub-Registrar for registration, the same was duly endorsed by the latter in terms of Ss.58 and 59 of the Registration Act, 1908. As soon as the procedure for registration of the document was completed the Sub-Registrar impounded it for the reason that the sale consideration had been under valued and forwarded the same to the Registrar, i.e., Deputy Commissioner, Patiala, for such necessary action as he may deem proper. The Registrar ordered an enquiry through S.D.O. (C) Nabha to determine the market value of the land sold to the petitioner. As a result of the enquiry, he reported that the value of the same came to Rs. 25,849.60/- per acre. As per this report the value mentioned in the sale deed obvi