Hon’ble B. Amit Sthalekar, J.—By means of this writ petition, the petitioner is challenging the order dated 14.10.1993 passed by the Assistant Commissioner of Stamps, Mathura and the order dated 15.5.1998 passed by the Chief Controlling Revenue Authority, U.P. Allahabad.

2. The case of the petitioner is that he purchased Plots being Plot No. 1269 (area .01 acre); 1270 (area 0.71 acre); 1271 (area .06 acre); 1278 (area 0.79 acre) and 1279 (area 1.40 acre) total area 2.19 acres of Mauja Sherpur, Tehsil Sahabad District Mathura (now District Hathras) by means of a registered sale-deed executed on 5.10.1988 which was registered on 4.3.1989 for a consideration of Rs. 30,000/- from one Har Charan Lal son of Bankey Lal. A stamp fee of Rs. 4,125/- was also paid assessing the market value of the plots in dispute to be Rs. 33,000/- as per circle rate fixed by the Collector.

3. A reference was made under Section 47-A(2) of the Indian Stamp Act, 1899 on 3.1.1992 on the ground that the plot in question is being used as cold-storage and since, it has been put to commercial use, hence, its value has to be determined on the basis of its commercial use. Accordingly, a notice was issued by t