ORDER :- By means of a registered sale deed registered on 21-3-1992 in the office of Sub Registrar, Tehsil Kairana, District Muzaffarnagar, the petitioner purchased a double-storey shop measuring 58 square meter situate in Mohalla Dhimanpura, M.S.K Road Shamli, District Muzaffarnagar from one Manohar Singh for a sum of Rs. 1,70,000/- and paid the stamp duty thereon as per the circle rate fixed by the District Magistrate. The Sub Registrar, Tehsil Kairana District Muzaffarnagar on 25-3-1992 sent a report to the Additional District Magistrate (Finance and Revenue) that the valuation of the property has not been correctly disclosed in the sale deed. According to him the market value of the property is Rs. 3,60,000/- instead of Rs. 1,70,000/- on which a sum of Rs. 52,200/- was payable as stamp duty. In other words according to him there was a deficiency of stamp duty of Rs. 27,550/-. Proceedings under Section 47-A of Indian Stamp Act was initiated by the Additional District Magistrate (Finance and Revenue) on the basis of the said report. He also called for a report regarding the market value of the property in question from the Tahsildar who reported that the market value of the land

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