( 1 ) THIS writ petition has been directed against the impugned order passed by Chief Controlling revenue Authority, Board of Revenue, Allahabad, dated 21. 3. 2001. By the aforesaid order, the respondent No. 2 has rejected the Stamp Revision of the petitioner holding that there is stamp deficiency of Rs. 3. 81. 920 and he has also imposed penalty of Rs. 1,080 which is over and above the deficient amount.

( 2 ) THE facts of the case in brief are that the petitioner-Surabhi Hospital Pvt. Ltd. purchased residential plot No. 14 in Block T of Sector 12, New Okhla Industrial Development Authority (for short "noida") having an area of 162 sq. metre through a registered transfer deed dated 26. 9. 1998. The petitioner paid stamp duty according to prevailing circle rates on a consideration of Rs. 4 lacs. The plot of land was purchased from Sri Raja Ram and Smt. Suman Verma as per terms and conditions of original lease deed dated. 1. 6. 1998 after obtaining necessary permission for transfer on 24. 9. 1998 from NOIDA. Permission accorded by NOIDA is contained in annexure-1 to the supplementary-affidavit. Subject of Transfer of Memorandum is "transfer permission in respect of