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 fo