Honble Prakash Krishna, J.—By means of a registered sale deed registered on 21.3.1992 in the office of Sub-Registrar, Tehsil Kairana, District Muzaffarnagar, the petitioner purchased a double-story shop measuring 58 square meter situate in Mohalla Dhimanpura, M.S.K. Road Shamli, District Muzaffarnagar from one Manohar Singh for a sum of Rs. 1,70,000/- and paid the stamp duty thereon as per the circle rate fixed by the District Magistrate. The Sub-Registrar, Tehsil Kairana District Muzaffarnagar on 25.3.1992 sent a report to the Additional District Magistrate (Finance & Revenue) that the valuation of the property has not been correctly disclosed in the sale-deed. According to him the market value of the property is Rs. 3,60,000/- instead of Rs. 1,70,000/- on which a sum of Rs. 62,200/- was payable as stamp duty. In other words according to him there was a deficiency of stamp duty of Rs. 27,550/-. Proceedings under Section 47-A of Indian Stamp Act was initiated by the Additional District Magistrate (Finance & Revenue) on the basis of the said report. He also called for a report regarding the market value of the property in question from the Tahsildar who reported that the mar