JUDGMENT

Arun Palli, J. - This is an intra court appeal under clause-X of the Letters Patent, against an order and judgment dated 21.05.2018, rendered by the learned Single Judge, whereby the writ petition preferred by the appellants/petitioners against the order dated 21.03.2016, passed by the Collector, Mansa and affirmed by the Commissioner, Faridkot Division, Faridkot, vide order dated 9.8.2017, requiring the appellants to deposit Rs. 6,27,425/- towards deficiency in stamp duty and registration fee, had since been dismissed.

2. The facts that are required to be noticed are limited.

3. The appellants vide sale deed No.1823 dated 10.07.2013, purchased a land measuring 2 kanal 0.5 marla, site area: Mansa Kalan from one Ram Singh son of Malkit Singh for a consideration of Rs. 10,12,500/-. During the course of audit conducted by the Accountant General, Punjab, Chandigarh, for the year 2013-2014, deficiency in stamps/fee amounting to Rs. 6,27,425/- was detected in respect to the sale deed No.1823 dated 10.07.2013. Accordingly, the Sub Registrar, Mansa required the Collector (ADC),