Hon’ble Rajes Kumar, J.—By means of the present writ petition, the petitioner is challenging the order dated 12.5.2010 passed by the Commissioner, Allahabad Division, Allahabad in an appeal filed by the petitioner against the orders of the Additional District Magistrate (Finance & Revenue), Kaushambi dated 30.12.2009 and 19.3.2010.

2. Vide order dated 30.12.2010, the Additional District Magistrate (Finance & Revenue), Kaushambi has raised the demand towards deficient stamp duty at Rs. 3,31,000/-, registration fee at Rs. 1020/- and also levied the penalty at Rs. 5 lacs. The petitioner moved a recalling application, which has been rejected by the order dated 19.3.2010.

3. By the sale-deed dated 11.11.2009, the petitioner had purchased agricultural land as per recital made therein. A Stamp Case No. 122 of 2009 has been registered on the basis of inquiry report dated 3.12.2009 of Sub-Registrar, Chayal wherein it has been reported that the property in dispute is situated 50 meters away from the road on which a house was built while in the sale-deed only agricultural land has been shown. Photograph of the house has also been annexed. The property has been valued at the circle rat