Hon’ble Mrs. Sunita Agarwal, J.—Heard Shri S.K. Chaubey, learned counsel for the petitioner and learned standing counsel.

2. Petitioner has challenged the validity and legality of the order dated 8.10.2002 passed by Additional Collector (Administration) Allahabad as also the order dated 23.6.2001 passed by the Commissioner, Allahabad Division, Allahabad. Further prayer has been made in the nature of writ of mandamus commanding the respondents not to recover the amount of Rs. 74,440/- from the petitioner as deficiency of stamp duty.

3. By order dated 8.10.2002 deficiency of stamp duty and penalty has been imposed under Section 47 of the Stamp Act.

4. The facts giving rise to the present writ petition are that the petitioner had purchased land, namely Gata No. 848/2 area 5 Bishwa 10 Bishwansi situated in village Mauja Bamrauli Uparhar, Pargana and Teshil Sadar, District Allahabd through registered sale-deed dated 23.9.1997. The stamp duty paid was Rs. 8,250/- the land was purchased as mentioned in the sale-deed for the agricultural purposes.

5. The document was placed for registration before the Sub- registrar on 23.8.1997, the Sub-registrar referred the matter to the District Magistrate Allahabad under Section 33/47(A) of the (Indian) Stamp Act (hereinafter referred to as the ‘Act’). The reason given in reference order dated 29.9.1997/15.10.1997 passed by the Sub- registrar was that land purchased lies in residential area and can be used for residential purpose. On such reference made Additional Collector (Administration), Allahabad issued notice dated 8.2.2000 asking the petitioner to appear on 23.2.2000 to explain as to why decision be not taken on the report of the Sub- registrar.

6. Petitioner submitted his objection/reply to the notice dated 8.3.2000 in which he categorically submitted that land subject-matter of the sale-deed was an agricultural land purchased for agricultural purposes. The stamp duty has been made as per circle rate.

7. Further Additional Collector (Administration), Allahabad issued a direction on 27.5.2000 to the Tehsildar, Sadar, Allahabad to inquire into the matter and submit report. The Naib Tehsildar (N) Sadar submitted a report through Tehsildar Sadar (Allahabad) mentioned therein that after making on the spot inspection of the land in question, it was found that disputed land lies 50 meters away from the G.T. Road. There was no construction over the land in dispute which was lying vacant at the time of inspection. It has further been stated in the report that land being situated in the residential area, same could be used for residential purpose. Relying upon the report of the Naib Tehsildar submitted through Tehsildar (Sadar),the Additional Collector (Administration) Allahabad by order dated 23.6.2001 imposed deficiency of stamp duty of Rs. 74,440/- after deduction of stamp duty paid by him and penalty of Rs. 2000/-. The direction was given to recover the total amount of Rs. 76,400/- from the petitioner.

8. The petitioner being aggrieved by the order dated 23.6.2001 filed revision under Section 56 (1) of the Act. The revisional authority i.e. Commissioner, Allahabad Division, Allahabad after hearing both the parties upheld the order passed by the Additional Collector (Administration), Allahabad relying upon the report of Tehsildar.

9. From the perusal of the orders dated 23.6.2001 and 8.10.2002 passed by the Additional Collector (Administration), Allahabad and Commissioner Allahabad Division, Allahabad it appears that apart from the reasons given by the Tehsildar in its report and reference order passed by the Sub- registrar land is situated in residential area, it has been recorded that purchased land is 1500 Sq. meter and,therefore,can be used for residential purpose. The Commissioner Allahabad Division, Allahabad while upholding the order of imposition of stamp duty, set aside the order of imposition of penalty of Rs. 2,000/- by the Additional Collector (Administration) Allahabad. The