Hon’ble Tarun Agarwala, J.—Heard Sri M.D. Singh Shekhar, the learned counsel for the petitioner and the learned Standing Counsel.

2. Having the learned counsel for the parties, the Court finds that the Controlling Authority had passed an order under Section 47-A of the (Indian) Stamp Act contending that there is a deficiency of stamp duty and imposed a sum of Rs. 10,807.50 towards deficiency of stamp duty and another Rs. 10,807.50 towards penalty. The Controlling Authority held that the valuation of the land? has to be calculated at the rate of Rs. 255/- per square meter on the basis of the circle rate issued by the Collector, which would be applicable on the land in question, since it was situated within the city limits and accordingly, valued the land at Rs. 1,12,150/-.

3. The petitioner, being aggrieved by the said order, has filed a revision before the District Judge, which was subsequently transferred to the Commissioner. The Commissioner partly allowed the revision and reduced the rate from Rs. 255/- per square meter to Rs. 200/- per square meter and also set aside the order relating to penalty but upheld the deficiency of stamp duty to a certain extent.

4. The revisi