Honble Prakash Krishna, J.—The petitioners mother purchased a piece of land bearing Arazi No. 88/0-813 hectare, Arazi No. 136/0-109 hectare, Arazi No. 137/0-388 hectare and Arazi No. 147/0-085 Hectare situate in Village Khujjhi, Pargana and Tehsil Kerakat, District Jaunpur by means of a registered sale deed dated 23.6.2003 for a sum of Rs. 6,60,000/-. The stamp duty however, thereon was paid on the presumption of market value of Rs. 16,00,000/-.

2. The sale deed was impounded for deficiency of stamp duty and the matter was referred to the Collector to find out the market value of the property covered under the said instrument and the stamp duty payable thereon as provided for under Section 47-A of the Stamp Act. A report from the Tahsil authority was called for. The Upper Zila Adhikari after spot inspection submitted a report dated 10.10.2003. It was found that the land in question is situate one kilometer away from road 5 kilometer away from Railway Station and 10 kilometer away from town area. The Sub-Divisional Magistrate/Assistant Commissioner, Stamp, respondent No. 3 after taking into consideration the said report found that the instrument in question is deficit in the