Hon’ble Arun Tandon, J.—Petitioners, Adarsh Kumar and others made an application under Section 31 of the Indian Stamp Act for determination of the value of the property, which was to be subject matter of transfer, and for determination of the stamp duty payable accordingly.

2. According to the petitioner the Sub Registrar on 22.7.2007 submitted a valuation report in respect of the land as well as the stamp duty payable thereon, which was fixed at Rs. 86,300/-. After such determination, the report was placed before the Collector Stamp, who vide order dated 26.7.2007 directed the Sub Registrar to communicate the decision so taken qua the stamp duty payable on the transaction under Section 31 of the Act.

3. After such determination a sale-deed in respect of the property in question was registered on 9.8.2004 and stamp duty of Rs. 83,600/- was paid in respect thereto with reference to valuation report referred above. On the strength of the sale-deed, mutation in the revenue record is also alleged to have been taken place. The petitioner after such execution of the sale-deed on 10.2.2005 made an application for the land being declared as Abadi under Section 143 of the U.P.Z.A. & L.R. Act. The application so made by the petitioners was allowed and a declaration qua the change of the user of the land dated 20.5.2005 has been issued.

4. Since the petitioners wanted to set up a petrol pump on the land. The neighbouring plot holders filed a complaint before the Collector stating therein that the stamp duty has not been paid on the instrument of sale in accordance with law. On the aforesaid complaint, Collector Mahoba required the Tehsildar to hold an enquiry. The Tehsildar submitted his report on 14.2.2006 and opined that the stamp duty has rightly been paid on the sale-deed.

5. The Collector Stamp, however, required the Sub Registrar to submit a fresh report, who on 18.3.2006 submitted his report and pointed out that petrol pump has already been constructed and was standing on the land in question. The fact qua the potential of the land was suppressed at the time of registration of the sale-deed. Hence there was a deficiency in the stamp duty paid. Accordingly, a reference was made. The Collector Stamp issued a notice under Section 47-A/33 of the Act dated 20.3.2006. Petitioners filed their objections dated 4.4.2006 stating therein that the stamp duty has been paid as per the adjudication of the stamp duty under Section 31 of the Act and therefore proceedings on the strength of alleged deficiency are not maintainable and are liable to be dropped.

6. Against the notice the petitioners filed Writ Petition No. 22793 of 2006, wherein an interim stay order was granted. However, ultimately the writ petition was dismissed on the ground of availability of statutory appeal under Section 56-A of the Stamp Act.

7. The Collector Stamp vide order dated 24.4.2006 held that the land purchased by the petitioners had commercial potential on the date it purchased and therefore the petitioner was liable to pay stamp duty at the rate applicable to area having commercial value. Accordingly, a demand of Rs. 33,80,300/- along with the fine of like amount has been raised against the petitioners. The total amount demanded has been fixed at Rs. 67,60,600/-.

8. Feeling aggrieved by the order of the Additional District Magistrate (Finance and Revenue), the petitioner filed an appeal under Section 56-A of the Indian Stamp Act before the Chief Controlling Revenue Authority U.P., Allahabad, being Stamp Appeal No. 77/2006-07. The appeal has been dismissed vide judgment and order dated 9.3.2007. It is against these two orders that the present writ petition has been filed.

9. On behalf of the petitioner it is contended that once adjudication has been done under Section 31 of the Indian Stamp Act qua valuation of the property and stamp duty payable and further since the petitioners have acted upon the same by depositing the stamp duty, as calculated, no proceedings unde