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 the respondent No. 2 to the petitioner on 7.7.1992 and a report was also called from the Tehsildar.

4. The petitioner filed his objections on 27.3.1993 and alleging therein that on the date of execution of the sale-deed, the land in question was being used for agricultural purposes and was outside the Town Area Limits and its market value was assessed as Rs. 30,000/-.

5. The contention of the petitioner further is that even the Tehsildar in his report dated 25.12.1992 had specifically mentioned that the circle rate at the relevant point of time was Rs. 13,500/- to 15,000/- per acre and therefore, the market value of the land came to about Rs. 30,750/- and it is on this value the stamp duty should be calculated.

6. The further case of the petitioner is that in the proceedings before the Assistant Commissioner, Stamps, he has filed a copy of the sale-deed dated 21.5.1988 in respect of Plot Nos. 579, 576, 586, 587 and 594, total area 0.98 acres, for which a consideration of Rs. 10,000/- was paid and sale-deed was executed on 31.5.1988 transferring the Plot Nos. 587, 591, 592, 593 and 594, total area 1.21 acres for a consideration of Rs. 15,000/- But these documents or the consideration paid for these sale-deeds were not taken into consideration by the Assistant Commissioner, Stamps while passing the impugned order dated 14.10.1993. It is submitted that the Assistant Commissioner, Stamps by the impugned order dated 14.10.1993 has assessed the market value of the land to be Rs. 2,19,000/- and has assessed the deficiency of the stamp fee at Rs. 23,250/-.

7. Being aggrieved by the order dated 14.10.1993, the petitioner preferred a revision under Section 52 of the Indian Stamp Act, 1899 being Revision No. 1044 of 1993/94. However, the Chief Controlling Revenue Authority, U.P., Allahabad without applying his mind to the facts of the case has dittoed the order of the Assistant Commissioner, Stamps and has rejected the revision by means of the impugned order dated 15.5.1998.

8. I have heard Sri Anupam Kulshreshtha, learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondents. The order is being dictated in open Court.

9. The learned counsel for the petitioner has submitted that even the Tehsildar in his report dated 25.12.1992 has assessed the value of the land in dispute to be Rs. 30,750/- but this fact has not been taken into consideration by the Assistant Commissioner, Stamps. His further submission is that the market value of the land has to be determined on the date of the sale-deed and not some other day, i.e., either on the date, the information of the sale-deed comes to the knowledge of the Assistant Commissioner, Stamps or on the date when the Tehsildar submitted his inspection report i.e., 25.12.1992.

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