Hon’ble Surya Prakash Kesarwani, J.—In this writ petition the petitioner has prayed for a writ, order or direction in the nature of certiorari to quash the order dated 10.8.2000 (Annexure 18-A) under Section 33/47A of the (Indian) Stamp Act, 1899 (hereinafter referred to as the ‘Act’) passed by the Collector, Etah and the order dated 19.11.2011 passed by the Chief Controlling Revenue Authority (Board of Revenue) U.P., Allahabad in Stamp Revision No. 62/2000-01 (Annexure 1).

Facts of the Case

2. Briefly stated the facts of the present case are that the petitioners purchased 15 years old double storied hotel building consisting of 29 rooms, two store room, 5 shops facing Etah road and 6 shops facing Agra road located on the crossing of GT Road and Agra Road with total ground area of 596 Sq. Meters, falling within the limits of Nagar Palika, Etah. The sale-deed was executed on 13.2.1998 and was presented on 14.2.1998 for registration before the Sub-Registrar, Etah who prima facie found that the market value of the property was not truly set forth in the instrument and as such referred the same under Section 47A(1) of the Act to the Divisional Commissioner (Finance and Revenue)