( 1 ) THE present writ petition questions the legality of the orders dated 30. 12. 1995 and 11. 9. 1996 passed by the Additional Collector (Finance and Revenue), Maharajganj and Chief Revenue controlling Authority/board of Revenue, U. P. at Allahabad, respondent Nos. 2 and 1 respectively, whereby reference under section 47-A/33 of the Indian Stamp Act has been answered against the petitioner and the petitioner has been called upon to make good the deficiency reported in the payment of the stamp duty.

( 2 ) I have heard Sri J. P, Pandey, learned counsel for the petitioner, perused the records, as also the submission advanced by the learned Standing Counsel and the counter affidavit filed on behalf of the respondents.

( 3 ) THE dispute relates to plot No. 443 M area 0. 18 acres of Village Dinguri, Post Office Kamasin khurd Via Campiarganj, district Maharajganj, which was purchased by the petitioner vide sale deed dated 12. 6. 1994 and the amount of consideration is Rs. 16,200/ -. It appears that since the valuation shown in the instrument was less than the circle rate the Sub Registrar reported the reference before the respondent No. 2 indicating certain deficiency in