Hon’ble Pankaj Mithal, J.—Petitioner by means of the sale-deed dated 19.7.2008 purchased unfinished 4th floor of the building situate over Plot No. 7/190 Swaroop Nagar, Kanpur. He paid stamp duty on the market value disclosed and the sale-deed was registered.

2. Subsequently, on the basis of the report sent alongwith letter dated 10.11.2006 proceedings for determination of the market value and the deficiency in payment stamp duty were initiated. The Collector, Kanpur vide order dated 18.5.2009 determined the market value of the 4th floor portion by treating it to be a commercial property and accordingly deficiency in stamp duty was directed to be paid/realised. A penalty of equal amount of the deficiency in stamp duty was also imposed.

3. The aforesaid order was challenged by the petitioner by filing an Appeal No. 83 of 2008-09. The appeal was dismissed but the penalty imposed was reduced to half vide order dated 30.7.2009.

4. The petitioner has challenged both the above orders by means of the present writ petition.

5. I have heard Sri Pradeep Kumar, learned counsel for the petitioner and Sri Nimai Das, learned Standing Counsel for the respondents. They agree for the final