Hon’ble Tarun Agarwala, J.—Heard Sri Bipin Pandey, the learned counsel for the petitioner and Sri Ghanshyam Dwivedi, the learned Standing Counsel for the respondents.

2. By means of this petition the petitioner has challenged the validity and legality of the order dated 15.10.2001 passed by the District Magistrate, Jaunpur as well as appelarte order dated 15.4.2008 passed by the Commissioner, Varanasi Division, Varanasi by which deficiency of stamp duty has been imposed on the sale-deed executed by the petitioner. The brief facts leading to the filing of the writ petition is that the petitioner purchased agricultural land, being Khata No. 69, plot Nos. 258 and 259 measuring .649 and .331 acres respectively, by means of a registered sale-deed dated 8.5.1997. The petitioner paid stamp duty as per the rates fixed by the District Magistrate applicable for the area for agricultural land. Notwithstanding the aforesaid, the Sub Registrar by a letter dated 15.5.1998, reported to the District Magistrate about the deficiency of the stamp duty on the sale-deed on the ground that the land was abutting a road, namely, Rampur-Nogoh Road and therefore, appropriate stamp duty was required t