Hon’ble Tarun Agarwala, J.—Heard Sri Yashwant Varma, the learned Counsel for the petitioner and the learned Standing Counsel for the respondents.

2. In this group of writ petitions, the petitioner has challenged the revisional order of the Chief Controlling Revisional Authority (CCRA) passed under Section 56 (2) of the Stamp Act, allowing the revision of the State and holding that the petitioner was liable to pay the deficiency of stamp duty. The petitioner has also prayed for the quashing of the circular dated 12.3.1994 issued by the District Magistrate which provided that in case the land was being purchased for industrial purposes, in that event, the stamp duty would be payable at three times the rate prescribed for agricultural land. For facility, the writ petition No. 56505 of 2005 is being made the leading case and the facts mentioned therein are being taken into consideration.

3. Briefly stated, the facts leading to the filing of the writ petition is, that the petitioner is a company duly incorporated under the provisions of the Companies Act, 1956 and had purchased various pieces of land, in village Todarpur, in district Saharanpur, for the purpose of setting up a sug