Hon’ble Ran Vijai Singh, J.—Heard Sri Ramendra Asthana, learned counsel for the petitioner and learned Standing Counsel appearing for the State-respondents.

2. Through this writ petition, the petitioner has prayed for issuing a writ of certiorari quashing the order dated 28.6.1997 passed by Additional District Magistrate (Finance & Revenue), Shahjahanpur (in short, ‘ADM’) in stamp case No. 215/1992-Bhavan (State v. Jahid Ali and others) and order dated 12.5.1999 passed by the Commissioner, Bareilly Division, Bareilly in revision No. 92 of 1997 (Shahid Ali and others v. State). vide order dated 28.6.1997, the ADM has found the deficiency of stamp duty of Rs. 48,785.50, whereas by the subsequent order dated 12.5.1999, the petitioner’s revision against the order dated 28.6.1997 has been dismissed.

3. The facts giving rise to this case are that sale-deed No. 3198 was executed in the year 1991 and the stamp duty was paid on the consideration of Rs. 1, 10, 000/-. Sub Registrar, Sadar made a reference under Section 47-A of Indian Stamp Act, 1899 (in short, ‘the Act’) and the same was decided under sub-section (2) of Section 47-A of the Act. From the perusal of the judgment of the