B. K. ROY AND R. K. SINGH, JJ.

( 1 ) THE petitioner has come up with a prayer to quash the Order dated 29. 5. 1992 passed by the additional Collector (Finance and Revenue) Pargana Adhikari, Banda in Case No. 225 of 1991, under Section 47a/33 of the Indian Stamp Act (as contained in Annexure-5 to the writ petition ).

( 2 ) A perusal of the impugned order and other documents shows following facts :

(i) Pursuant to inquiry and report, a notice was issued to the petitioner who had purchased the land vide deed dated 10. 7. 1988 executed by Avanindra Nath Gupta. Ratindra Nath Gupta and abhinendra Nath Gupta by getting it affirmed before A. D. Singh. Notary, Banda to show cause as to why a sum of Rs. 24,086 (Rs. 2,175 on account of deficiency of the stamps. Rs. 161 on account of registration fee and Rs. 21,750 towards penalty) be not realised from him. (ii) Upto 25. 5. 1992 on every date the petitioner prayed for grant of time to file objection but deliberately he filed no objection which proves his intention for not making payment and to keep the case deliberately pending. (iii) On 25. 5. 1992 the petitioner by filing his objection disowned the deed and pressed to summon Avanindra Nath Gu

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