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