Hon’ble Abhinava Upadhya, J.—I have heard Sri R.K. Pandey, learned counsel for petitioner and learned Standing Counsel appearing for the State.

2. The petitioner has invoked the jurisdiction of this Court under Article 226 of the Constitution of India on the ground that the proceedings initiated under Section 47(A-3) of the Indian Stamp Act (hereinafter referred to as “the Act”) by issuing the notice and the order passed thereon and subsequent order passed in appeal under Section 56(1-A) of the Act is against the procedure prescribed by law and is illegal and therefore liable to be set aside.

3. The brief facts of the case are that the petitioner, D.P.R. Foods Pvt. Ltd. is a business concern. It purchased 950 sq. metre of land of Khata No. 22 Khasra No. 220/1 out of 0.999 hectare situated in village Hirapur, Pargana Baran Tehsil and District Bulandshahar on 20-3-2007. A sale deed was executed and registered after payment of stamp duty treating the property to be residential. According to the petitioner, it was a vacant land with some construction on it in the shape of room and toilet. It appears that after the registration of sale deed the Sub-Registrar-II, Bulandshahar, su