Hon’ble Abhinava Upadhya, J.—The petitioner has invoked the jurisdiction of this Court under Article 226 of the Constitution of India for the purpose of challenging the order passed under Section 47 A (3) dated 10.10.2008 and the order passed under Section 56 (1-A) of the Indian Stamp Act dated 16.4.2009 passed in appeal filed against the order dated 10.10.2008.

2. The contention of learned counsel appearing for the petitioner Sri Rajeev Mishra is that the petitioner purchased an area 0.2764 hectares of Plot No. 732 which is half of the total area of the aforesaid plot situated in village Bardani, Pargana and Tehsil Soraon, District Allahabad. After execution of a sale deed dated 7.8.2007, it appears that on receipt of certain information vide letter dated 31.12.2007 by the S.D.M. Soraon, an inspection on the property in question was carried out on 1.2.2008 by the Sub Registrar and on the basis of this inspection a notice under Section 47-A(3) of the Act was issued to the petitioner on 31.5.2008 to which the petitioner submitted his objection on 26.7.2008. It appears that the A.D.M. Civil Supply has proceeded to determine the deficiency of stamp duty to the tune of Rs.3,59,