Petitioner purchased a part of land No. 109 measuring 127. 5 Sq. m. on 7. 2. 1996 situated at Sulem Sarai area from Smt. Bela Devi and paid cost of the said land of Rs. 61,500/- and stamp duty of Rs. 8335/- accordingly. Thereafter, after gap of one year petitioner received show cause, notice on 31. 1. 1997 mentioning therein as to why deficiency of stamp duty be not imposed on the petitioner as well as penalty to which petitioner filed his objection on 5. 6. 1997. Thereafter order was passed holding therein deficiency of stamp duty and petitioner was asked to pay sum of Rs. 8775/ -. Against said order petitioner preferred revision which was also dismissed. At this juncture present writ petition has been filed.

2. After pleadings inter se parties have been exchanged present writ petition has been taken up for final hearing and disposal with the consent of the parties.

3. Learned Counsel for the petitioner Sri Ram Krishna Mishra, contended with vehemence that in the present case no exercise whatsoever was undertaken by the authority concerned and on mere surmises and conjecture deficiency in stamp duty has been noted and same has been directed to be recovered, as such