By the Court. This petition has been filed for quashing the order dated 19th September, 2001 passed by the Sub Divisional Magistrate attaching the land in question, order dated 10th November, 2001 passed by the Principal Secretary (Revenue), Government of U.P. and for setting aside the auction proceedings. The petitioner has also sought a direction from this Court for deciding the objections filed by the petitioner under Order XXI Rule 51 of the Code of Civil Procedure (hereinafter called the ‘C.P.C.’).

2. The dispute in present petition relates to Khasra Plot No. 233 measuring 4-13-0 bighas in village Pathanpura in Saharanpur. Two sale deeds were executed on 24.4.1992 and 1.4.1992. The Additional Collector (Finance and Revenue), Saharanpur initiated proceedings under Section 33/47-A of the Indian Stamp Act in respect of both the sale deeds and an order was passed for payment of the deficient stamp duty and penalty amounting to Rs.1,64,140/- in respect of sale deed dated 24.4.1992 and an amount of Rs. 2,75,485/- in respect of sale deed dated 1.4.1992. The said amount was not deposited as a result of which a recovery certificate was sent to the Collector. The Sub-Divisional M