JUDGMENT

Jaishree Thakur, J. (Oral) - The instant petition has been filed seeking to challenge the order dated 13.02.2013 passed by respondent No.2-City Magistrate-cum-Collector, Hisar (hereinafter referred to as the Collector) whereby the petitioner has been directed to pay an additional amount of Rs.11,22,375/- in lieu of deficit stamp duty pertaining to sale deed registered on 24.04.2009 and the order dated 08.07.2014 passed by the Commissioner, Hisar Division, Hisar affirming the order of the Collector.

2. In brief, the facts are that the petitioner-Firm had purchased land measuring 48 kanals 0 marla from one Umed Singh son of Tirkha Ram vide registered sale deed No.531 dated 24.04.2009 for a consideration of Rs.1,20,00,000/-. The petitioner-Firm originally had five partners and the partnership deed was reduced into writing on 17.02.2009, which was registered by Registrar of Firms on 24.02.2009. Thereafter, vide partnership deed dated 24.04.2009, the number of partners were increased to 20. On 14.07.2009, the partnership firm was dissolved vide a dissolution deed and Balwan Singh son of Manohar Lal became sole proprietor of the firm. On 16.07.2009, a partition deed was executed a