Hon’ble B. Amit Sthalekar, J.—By means of this writ petition, the petitioner is challenging the orders dated 21.1.2000 and 21.5.2000 passed by the Chief Controlling Revenue Authority, Agra Commissioner Agra Division Agra and the Additional District Magistrate/(Finance and Revenue) Agra, respectively.

2. The facts of the case, in brief, are that a deed was executed by one Ram Babu in favour of the petitioner on 20.11.1996 in respect of the plot No. 960 area measuring 15 biswa situated in Mauja Kakretha, Tehsil and District Agra for a consideration of Rs. 5,000/-. By this deed the said Ram Babu assigned and released his rights in respect of the acquired land in question in favour of the petitioner. A Stamp duty amounting to Rs. 727/- was paid by the petitioner as per Article 55 of Schedule 1-B of the Indian Stamp Act, 1899 (hereinafter referred to as the Act, 1899).

3. The case of the petitioner was that the land in question had been acquired by the U.P. Awas Avam Vikas Parisad under Section 28 of the U.P. Awas Avam Vikas Parishad Adhiniyam, 1965 (hereinafter referred to as the Adhiniyam, 1965) corresponding to Section 4 of the Land Acquisition Act, 1894 (hereinafter referred to as the Act, 1894) vide notification dated 4.4.1970. A declaration under Section 32 of the Adhiniyam, 1965 corresponding to Section 6 of the Act, 1894 was made on 20.6.1980. Possession of the land was taken by the U.P. Awas Avam Vikas Parishad on 20.3.1985 and an award was made on 26.8.1985.

4. The case of the petitioner, however, was that the original tenure holder of the plot Nos. 960 and 959 was one Gambhir Singh. The said Gambhir Singh executed a deed in respect of plot No. 959 on 2.12.1986 in favour of the petitioner. This deed was also an assignment and release of rights in the property. A similar deed of plot No. 960 area 15 biswa was transferred in favour of the one Ram Babu vide deed dated 3.9.1985 assigning and releasing his rights in the property in favour of Ram Babu and on the said sale-deed stamp duty of Rs. 425/- was paid as per Article 55 of Schedule 1-B of the Act, 1899. Subsequently, the said plot was transferred by Ram Babu in favour of the petitioner.

5. In terms of the award dated 26.8.1985, an award amounting to Rs. 29,665.40/- was received by the aforesaid Ram Babu. Ram Babu preferred a reference under Section 18 of the Act, 1894 and it is during the pendency of this reference before the Tribunal, that the deed in question was executed in favour of the petitioner by which Ram Babu assigned his rights in the land. However, proceedings under Section 47 of the Act, 1899 were initiated on a reference made by the Sub-Registrar dated 21.11.1996, wherein, it was stated that there was a deficiency of stamp duty of Rs. 2,11,915/- and the deficiency of registration charges of Rs. 4,900/-. The petitioner contested the notice claiming that the deed was only a deed of assignment and not a deed of conveyance of title or interest in the land which had been acquired by the U.P. Awas Avam Vikas Parishad. However, the respondent No. 3 by his impugned order dated 21.5.1999 held that the instrument in question was a deed of conveyance and stamp duty thereon was chargeable as provided under Article 23 of Schedule 1-B of the Act, 1899 and accordingly imposed a deficiency of stamp duty of Rs. 2,11,915.50/- and Rs. 4,900/- as deficiency of registration changes

6. Aggrieved, the petitioner preferred a revision under Section 56 of the Act, 1899 which was also rejected by the Commissioner, Agra division Agra/Chief Controlling Revenue Authority by the impugned order dated 21.1.2000.

7. Hence the present writ petition.

8. I have heard Sri Anupam Kulshreshtha, learned counsel for the petitioner and the Learned Additional Chief Standing Counsel for the respondents.

9. The submission of Sri Anupam Kulshreshtha is that the instrument in question was a deed of assignment in respect of an undetermined amount of monetary benefit which was the subject-matter of