Hon’ble Vineet Saran, J.—The petitioner purchased a residential plot of land measuring 100 sq. yards (83.61 sq. meters) vide sale-deed dated 17.4.2003. The said transaction was for a sale consideration of Rs. 84,000/- and the requisite stamp duty of Rs. 8400/- as required under the law, was paid by the petitioner. On a complaint having been filed by some person, the Sub Registrar inspected the property on 12.2.2004 and submitted a report to the effect that a two storied house with a basement was constructed on the said plot and assessed the valuation of the construction as well as the land to be Rs. 9,02,000/- and a deficiency of stamp duty of Rs. 81,800/- was reported. On the basis of the said report, the petitioner was issued a show cause notice. In her reply she categorically stated that the construction was made subsequent to the purchase of the plot, regarding which she had adduced certain evidence. However, by an order dated 17.10.2005 passed by the Additional Collector, deficiency of stamp duty of Rs. 81,800/- was assessed and the petitioner was directed to deposit the same. Aggrieved by the said order the petitioner filed an appeal before the Commissioner, Meerut Di