Honble U.K. Dhaon, J.—Heard Sri N.K. Seth, learned Counsel for the petitioner and Sri V.S. Tripathi, learned Additional Chief Standing Counsel for the opposite parties.

2. The petitioner has approached this Court against the impugned notice dated 22.9.2004 issued by the Additional District Magistrate (Finance & Revenue), Lucknow and the rate list dated 16.6.2004 issued by the District Magistrate, Lucknow, under the provisions of U.P. Stamp (Valuation of Property) Rules, 1977.

3. The brief facts of the case are that Sri Putti Lal and others were the recorded Bhumidhar of agricultural land of Khasra No. 448 measuring 2 Bigha, 14 Biswa and 15 Biswansi situated at Village Anaura, Pargana, Tehsil and District Lucknow. The petitioner, being interested in farming approached Sri Putti Lal and others, who agreed to sell the aforesaid Khasra No. 448 for a total sale consideration of Rs. 16,35,100/-. The petitioner has further alleged that as per the rate list issued by the Collector, Lucknow, for the purposes of stamp duty, the rate of agricultural land in the semi urban area has been fixed as Rs. 14.00 Lakh per hectare and in case such land is situated on the main road, the value for the purposes of stamp duty has been fixed as Rs. 24.00 Lakh per hectare. The petitioner has alleged that he got the sale-deed typed on the stamp paper worth Rs. 1,67,100/- and before presenting the deed of sale for registration before the Sub-Registrar, the petitioner in order to avoid any harassment subsequent to the registration of the sale-deed moved an application dated 21.8.2004 before the Additional District Magistrate (Finance & Revenue), Lucknow, requesting that after inspection of the spot, the value of the land in question may be determined so that the petitioner may get the sale-deed registered in his favour, but no orders on his application was passed and he was verbally informed by the Office of the Additional District Magistrate (Finance & Revenue), Lucknow as well as the office of the Sub-Registrar-II, Lucknow that the petitioner may file an affidavit with regard to the land use of the said land and get the sale-deed executed on the requisite stamp paper. The petitioner, thereafter on 15.9.2004 submitted an affidavit to the Sub-Registrar-II, Lucknow stating inter-alia that the land, which the petitioner is purchasing, is agricultural land and it is being used for agricultural purposes and the petitioner is purchasing the same for agricultural purposes. The sale-deed was presented on 15.9.2004 before the Sub-Registrar-II, Lucknow for its registration, but the sale-deed was not registered. The petitioner has further alleged that the Sub-Registrar-II, Lucknow in a most arbitrary and illegal manner valued/assessed the said property for Rs. 4,17,60,000/- although the fair market value is not more than Rs. 16,35,100/-, which is the sale consideration and he is prepared to sell the said plot of land even on 1/5th of the value as fixed by the Sub-Registrar-II, Lucknow. The petitioner has further alleged that the notice dated 22.9.2004 purported to be under Section 47-A/33 of the Indian Stamp Act, 1899 (hereinafter referred to as Act) read with Rule 350 was issued to him to show cause why the land should not be valued for Rs. 4,17,60,000/- and why the deficit stamp duty, penalty may not be levied upon him.

4. The learned Counsel for the petitioner submitted that the petitioner has purchased the agricultural land, which is also recorded as agricultural land in the revenue records through sale-deed dated 15.9.2004 and has paid the stamp duty at the highest circle rate of Rs. 24.00 Lakh per hectare as fixed by the District Magistrate, Lucknow and in a most arbitrary and illegal manner by the impugned notice dated 22.9.2004 under Section 47-A/33 of the Indian Stamp Act read with Rule 350, the petitioner has been directed to show cause why it should not be valued for Rs. 4,17,60,000. He further submitted that the land is situated in semi urban are