First Writ Petition

Hon’ble S.U. Khan, J.—This writ petition arises out of proceedings under Section 47-A of Stamp Act as added by U.P. It is directed against order dated 28.4.1999 passed by Additional Collector (F&R), Allahabad and order dated 6.8.2002 passed by Commissioner, Allahabad Division, Allahabad, dismissing the revision filed against the first order dated 28.4.1999. Proceedings were initiated in respect of sale deed dated 24.12.1996 executed by one Ashfaq Ahmad in favour of the petitioner. Through the said sale deed an area of 16 Biswa and 3 Biswancy land equivalent to 1841 square meters was transferred. The case before Additional Collector was registered as Case No. 35/97, State v. Sarva Hitkarini Sahkari Avas Samiti. The land sold through the sale deed in question was share of vendor in different agricultural plots. Additional Collector/First authority held that when housing society purchases a property the purpose is to construct house, hence stamp shall be paid in accordance with the circle rate meant for abadi land. It was further held that at the time of registration of sale deed in accordance with the circle rate of the area in question, valuation of the ab