Hon’ble Ran Vijai Singh, J.—Through this writ petition the petitioner has prayed for issuing a writ of certiorari quashing the impugned order dated 28.9.1993 and 26.6.1996 passed by Additional District Magistrate (Finance and Revenue), Shahjahanpur and Chief Controlling Revenue Authority, U.P., at Allahabad respectively. vide order dated 28.9.1993 the respondent No. 2 has found the deficiency of stamp of Rs.1,47,561.50 and imposed penalty of the same amount alongwith Rs. 90/- registration fee, the total amount comes to Rs.2,95,213/-,whereas by the subsequent order the petitioner’s revision filed against the said order was dismissed by the Chief Controlling Revenue Authority, U.P.,Allahabad.

2. The facts giving rise to this case are that the petitioner has purchased the land measuring about 0.438 aire from plot Nos. 143,144, 145,146/1, 147/1, 148 and 149 situated at village Hindu Patti, Tehsil Tilhar, District Shahjahanpur for consideration of Rs.9000/- and paid stamp duty worth Rs.1876/-. It appears that the matter was referred under Section 47 A(1) of the Stamp Act by the Sub Registrar before the Collector Stamps. Thereafter a spot inspection was made by Tehsildar Tilhar D