Hon’ble Ritu Raj Awasthi, J.—Heard Sri Vimal Kishore Verma, learned counsel for the petitioner as well as learned Standing Counsel and perused the record.

2. The present writ petition challenges the order dated 26.7.2001 passed by the Upper Collector/Stamp Collector, Sitapur in Case No. 86(k)-345 under Stamp Act as contained in Annexure 5 to the writ petition as well as the revisional order dated 14.8.2002 passed in Revision No. 158/2000-01 by the Commissioner, Lucknow Division, Lucknow under Section 56 of the Indian Stamp Act, as contained in Annexure 10 to the writ petition.

3. It is submitted by the learned counsel for the petitioner that the petitioner Ram Gopal had purchased 1/2 share of Gata No. 30/0.044 and Gata No. 136/0.192 hectare from one Daya Ram s/o Gurcharan R/o village Saidanpur, Pargana/Tehsil Mahmudabad, District Sitapur for Rs. 20,000/- by registered sale deed dated 2.6.1999 and he is in possession of the said land from the date of sale deed. The land purchased by the petitioner is 1230 sq. meter and as such he had paid the stamp duty @ Rs. 50/- per sq. meter according to the circle rate fixed by the Collector and prevailing at the time of execution of the