(W.P. No. 905 of 2007)

Hon’ble Prakash Krishna, J.—Surendra Singh and Zulfikar, the petitioners, by means of a registered sale deed dated 16th of August, 2003 purchased 0.151 hectares in Khasra No. 113 of village Ismailpur, Boodhpur, Tehsil Chandpur, District Bijnore for an amount of Rs. 53,000/- and paid the stamp duty as applicable to agricultural land situate near the road.

2. They after one year demarcated their land from the land of other farmers in Khara No. 113 by laying a Pucca foundation using bricks around three sides of this land. After a long time, the Deputy Registrar, Chandpur, District Bijnor made a spot inspection of the land in question and recommended for initiation of proceedings as the instrument i.e. the sale deed according to him was deficiently stamped. On the basis of the said spot inspection report, the Assistant Inspector General (Registration) referred the matter to the Collector (Stamp), Bijnore, under Section 47-A of Indian Stamp Act. It was registered as Case No. 324 of 2004-2005. In response to the show cause notice issued by the Collector (Stamp), Bijnore. the petitioners submitted that the proper stamp duty has been paid on the instrument in