Hon’ble Rajes Kumar, J.—By means of present writ petition, the petitioner has challenged the order dated 11-11-2004 passed by the Commissioner, Jhansi Division, Jhansi in Appeal No. 21 of 2003-04 (Mohit Kumar v. State of U. P.) under Section 56 of Indian Stamp Act.

2. By the aforesaid order, the respondent No. 1 has confirmed the order passed by the respondent No. 2, by which, he has determined the deficiency of stamp duty at Rs. 35,890 and imposed a penalty at Rs. 71,780/-.

3. The brief facts of the case are that the respondent No. 4 executed a sale-deed on 9-12-1997 in favour of the petitioner in respect of half share of Gata No. 246 measuring 4.410 hectare and Gata No. 370 measuring 3.529 hectare for Rs. 2 Lacs and paid stamp duty at Rs. 10,030/-. After the presentation of documents, the Sub Registrar, Orai forwarded the documents to the Deputy Registrar, Jalaun at Orai for issuing notice under Section 33 of the Act. He recommended that there was a deficiency of stamp duty at Rs. 32,700/-. On the basis of the above report, a notice under Section 33 of the Act was issued. The petitioner filed reply. In reply, it was asserted that the land was un-irrigated and thus, the valu