Hon’ble Tarun Agarwala, J.—Heard Smt. Rama Goyal, the learned counsel for the petitioner and Sri R.K. Chaubey, the learned Standing Counsel for the State of U.P.

2. The petitioner has challenged the validity and legality of the order dated 17th July, 2006 passed by the Collector Jhansi, whereby deficiency of stamp duty and penalty has been imposed under Section 47-A of the Stamp Act. The petitioner has also challenged the order dated 29th November, 2007 whereby the revision of the petitioner has been rejected by the Commissioner, Jhansi Division, Jhansi under Section 56 (1) of the Stamp Act.

3. The facts leading to the filing of the present writ petition is, that the petitioner had purchased 250 square meters of land vide a registered sale-deed dated 3rd March, 2004 which was located in Civil Lines, Jhansi. The stamp duty was paid at the rate of Rs. 5,000/- per square meter treating it to be a residential plot. The sale-deed records that Rs. 1,26,000/- was paid towards stamp duty and Rs. 5,000/- was paid towards registration charges. It transpires that a complaint was made and, on that basis, an enquiry report was submitted by the Deputy Inspector General (Stamps) stating the