Hon’ble Vineet Saran, J.—The petitioner had purchased certain agricultural land measuring 11 Biswas (1254 Sq. meters). According to the petitioner, the said land was purchased for Rs. 1,65,000/-. The stamp duty on the said sale price, which amounts to Rs. 16,500/-, had been paid by the petitioner. However, assessing that the land was undervalued and the stamp duty paid was insufficient, the Sub-Registrar, Phulpur, district Allahabad impounded the document and referred the matter to the District Magistrate, Allahabad under Sections 33 and 47-A of the Indian Stamp Act. By the order dated 5.8.2002 the Collector, Allahabad assessed the value of the land in question at the rate of Rs. 700/- per Sq. meter which was the minimum price as per the circle rate for residential plots of the area; which was between Rs. 700/- and 800/- per Sq. meter. Accordingly, the price of the land was assessed to be Rs. 8,77,800/-. Challenging the said order, the petitioner filed a revision before the Commissioner, Allahabad Division, Allahabad which was dismissed by order dated 9.9.2002. Aggrieved by the aforesaid orders dated 5.8.2002 and 9.9.2002 passed by respondents No. 3 and 2 respectively, the