Hon'ble Arun Tandon, J.—Heard learned counsel for the petitioners and learned Standing Counsel for the State-respondents.

2. Proceedings under Section 47A of the Indian Stamp Act were initiated against the petitioner in respect of document presented before the Registrar, Sadar, Azamgarh for registration on the plea that the document has been insufficiently stamped.

3. Stamp duty had been paid on the value of the land calculated at the rate of Rs. 520 per square metre i.e. Rs. 1,55,140/-. The property is situate in Village Balrampur, Ward No. 14, Mukeri Ganj, Tehsil Sadar, District Azamgarh. In the deed it was mentioned that the land was for agricultural purposes. In the sale-deed plot numbers, subject-matter of transfer, namely, 574/1Ka, 574/3Ga, and 574/6 Ba, alongwith their respective areas, were specifically disclosed.

4. According to the report of the Sub-Registrar, Sadar, Azamgarh the land was situate behind the plots sold under the exemplars qua which the stamp duty at residential rates had been paid. Accordingly, the market value of the land in question had reduced.

5. Petitioner contested the proceedings and contended that the plot under transfer was not adjacent to the road, the same cannot be treated to have residential potential. The land was meant for agricultural purposes and therefore, stamp duty paid was justified. It was further stated that the potential of the land had to be examined on the date of sale.

6. In the proceedings, exemplars in respect of parts sold out of the same plot, executed in favour of Shiv Kumar, Fagu Chauhan and Durga Prasad etc. dated 2nd July, 2008 as well as documents bearing 2184 of 2008, 2185 of 2008, 2186 of 2008, 2187 of 2008 and 2188 of 2008 in respect of same plot No. 574 executed on 3rd July, 2008, were brought on record, wherein the value of the property under transfer was calculated at the rate of Rs. 7000/- per square meter.

7. Petitioner, despite filing his objections to the notice issued, did not participate in the proceedings before the Additional District Magistrate and therefore the case proceeded ex parte. However, a recall application was filed, which was granted. Hearing took place afresh.

8. Petitioner relied upon the judgment of this Court in the cases reported in 2000 RD 566, 1995 RD 455, 2005 RD 423, 2004 RD 303, 2007 RD 503, 2009 RD 427 & 749, 2005 RLT 9 & 74 and 2006 RLT 2006 24 for the proposition that the potential of the land is to be seen on the date of sale and that future use of the land will not be relevant for determining its potential on the date of sale.

9. The Additional District Magistrate alongwith Lekhpal made spot inspections on 12th May, 2009 and it was found that plot No. 574 was situate at Azamgarh-Gorakhpur Highway. Under documents bearing No. 2184 of 2008, 2185 of 2008, 2186 of 2008, 2187 of 2008 and 2188 of 2008, parts of the same plot No. 574 had been sold on 3rd July, 2008. Under the exemplars. Market value of the property has been determined at the rate of Rs. 7000/- per square meter. It is further recorded that on both sides of the road, commercial activities were being undertaken since prior to the date of sale. After having recorded the aforesaid findings, it has been found that since the plot in question was situate behind the plots, which were subject-matter of exemplars referred to above, the market value of the plot in question be determined at the rate of Rs. 3000/- per square meter, correspondingly deficiency in the stamp duty had been worked out. Petitioner was saddled with liability of Rs. 14,77,520/- towards deficiency of stamp duty alongwith penalty of like amount, with interest at the rate of 1.5% per month.

10. Not being satisfied with the order so passed by the Additional District Magistrate, petitioner filed a revision under Section 56 of the Indian Stamp Act being revision No. 90/A of 2009 before the Commissioner, Azamgarh Division, Azamgarh. The revision has also been dismissed by the Commissioner vide order date