YATINDRA SINGH, J.

( 1 ) THIS petition raises many interesting questions. But what is the relevant date for calculating the stamp duty? is the most important of all. These questions arise in this writ petition which is in fact, for quashing of the order dated 20. 6. 1989 passed by respondent No. 1, directing the recovery of deficiency in the stamp fee. though the relief is not so claimed. It is differently worded. FACTS

( 2 ) SRI Pannalal. predecessor-in-inferest of the petitioner was the owner of the 1/6 share in plot no. 1533 area 1 Bigha, 1 Biswa pukhta and 1553. area 14 biswa pukhta situate in Nagla Tikoni chandaria, Allgarh (hereinafter referred to as the property ). He approached one Sri Shyam Lal for advancing a loan of Rs. 2,000. There was mutual understanding between the two. Sri Shyam lal advanced the loan of Rs. 2,000 and Sri Pannalal executed a sale-deed on 10. 5. 1972 of the property in his favour for Rs. 2. 000, The same day Sri Shyamlal executed an agreement to sell in favour of Sri Pannalal for the same amount, i. e. . for Rs. 2,000 ; the entire transaction was a kind of security. Sri Shyamlal did not execute the sale-deed even when Sri Parma Lal offered to pay back

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