In this petition, the petitioners have prayed for quashing notice dated 7.2.2001 (Annexure P-1) issued by District Revenue Officer-cum-Collector, Yamuna Nagar (respondent No. 2) under Rule 5(1) of the Haryana Stamp (Prevention of Undervaluation of Instruments) Rules, 1978 (for short, the Rules) and orders dated 4.9.2002 (Annexure P-3) and 25.2.2003 (Annexure P-5) passed by respondent No. 2 and Commissioner, Ambala Division, Ambala (hereinafter described as the Commissioner), respectively under Section 47-A of the Indian Stamp Act, 1899 (for short, the Act).

2. The petitioners purchased five acres of agricultural land situated within the revenue estate of village Radaur, Sub-tehsil Raduar, District Yamuna Nagar vide sale deed No. 57 dated 9.4.1999 for a consideration of Rs. 4,00,000/- (Rs. 80,000/- per acre). They presented the sale deed for registration before Sub Registrar, Yamuna Nagar and paid stamp duty of Rs. 50,000/-. The officer concerned registered the document on that very day without raising any objection, but after a gap of about two years, respondent No. 2 issued notice Annexure P-1 to the petitioners and asked them to produce evidence in regard to value of the