Hon’ble Sunil Ambwani, J.—Heard learned Counsel for the petitioner and learned Standing Counsel for all the respondents. With the consent of parties, the matter was heard and is finally disposed of at the admission stage.

2. The petitioner preferred an appeal No. 53 of 2007-08 against an order dated 10.12.2007 passed by the Additional Collector (Finance & Revenue) Ghaziabad, by which in a Stamp Case No. 426/2006-07 under Section 47A of Indian Stamp Act in respect of sale of Khasra No. 2049 Gha area 0.0942 hectares situate in village & Pargana Dasna, District Ghaziabad by document No. 8223/9.10.2006, it was found that the market value of the property was much higher and while assessing the market value at the residential rates the petitioner was required to pay Rs. 1,36,900/- as deficiency in stamp duty and Rs. 73,100/- as penalty (total Rs. 2 lacs) with 1.5% interest per month. The Commissioner, Meerut Division, Meerut has, by his order dated 16.1.2008, while admitting the appeal and summoning the records, directed the petitioner to deposit one-half of the disputed amount as a precondition for stay for a period of two months.

3. It is contended that the condition of deposit i