Hon’ble B. Amit Sthalekar, J.—This writ petition has been filed by the petitioner challenging the orders dated 27.3.1997 passed by the respondent No. 1 and the review order dated 12.10.1995 passed by the A.D.M. (Finance and Revenue) Mahrajganj the order dated 27.5.1995 and recovery certificate 20.5.1998.

2. The facts of the case, in brief, are that the petitioner is the purchaser of the land in question from one Sri Jhagaru. The sale-deed was executed on 31.8.1994, portions of two plots were purchased out of plot Nos. 1187 and 0.02 decimal and certain portion of plot No. 1334, total area measuring 0.17 decimal. When the matter came for enquiry before the respondent No. 2, A.D.M. (Finance and Revenue), Mahrajganj a report from the Naib Tahsildar was called for. The Naib Tahsildar submitted his report on 29.4.1994 stating the land to be agricultural land. However, the respondent No. 2 has proceeded to assess the deficiency of stamp on the basis of the report of the Naib Tahsildar, in which the value of the land is stated to be at least Rs. 60 per sq. ft. and total value of the land Rs. 4,23,370/- and deficiency stamp calculated at Rs. 52,875/-. Aggrieved by the order of the r