Hon’ble Rakesh Sharma, J.—Heard Sri Rajendra Prasad Tiwari, learned Counsel for the petitioner, and learned Standing Counsel for the opposite parties.

2. The petitioner has, by means of this writ petition, assailed the impugned order dated 21.1.2003 passed by the Assistant Commissioner (Stamps), Etawah (respondent No. 2) and the subsequent impugned order dated 1.5.2003 passed by the Commissioner, Kanpur Division, Kanpur (respondent No. 1) under Section 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as the Act) dismissing the appeal of the petitioner.

3. It emerges from the record that the petitioner had purchased 1/18th share of Plot No. 924 situate in Village Kaista Tehsil Jaswant Nagar, District Etawah from one Sri Shiv Prasad alias Shiv Pratap alias Punnoo S/o Sri Shiv Charan Lal, R/o Village Qaista, Town & Tehsil Jaswant Nagar, District Etawah for Rs. 32,000/- on 15.7.2002 and a stamp duty of Rs. 42,000/- was paid at the current circle rate of District Etawah.

4. The petitioner’s case, in brief, is that the land in dispute purchased by her is an agricultural land and crops are being sown thereon as and when required. The land was never used for commercial or