R.L. Anand, J. - Shri Abhinav Kumar minor son of Shri Sumender Singh, has field the present petition under Article 227 of the Constitution of India against the respondents and he prayed that the order dated 21.3.2000 Annexure P-1 passed by the learned Commissioner, Rohtak and the order dated 12.5.1998 passed by the SDO (Civil)-cum-Collector, Rohtak, assissing the value of the property at the rate of Rs. 12.39 lacs per acre enhancing from Rs. 1.60 lacs per acre are illegal.

2. Some facts can be noticed in the following manner. Vide sale deed No. 8285 dated 18.3.1998 the appellant purchased land measuring 8 Kanals comprised in Killa No. 200/15 of Khewat No. 531 Khatauni No. 653 situated in the area of village Bohar, Tehsil and district Rohtak for Rs. 1,60,000/-. The Sub Registrar, at the time of the registration of the sale deed found that the land sold has been under valued and as such he referred the case to the Collector, Rohtak for determination of the price of the land under Section 47-A of the Indian Stamp Act. After necessary enquiry the Collector vide order dated 12.5.1998 held that the value of the sold land was Rs. 12.39 lacs. Accordingly, a notice was given to the