Hon’ble Mrs. Sunita Agarwal, J.—Heard Shri Anupam Kulsrestha, learned counsel for the petitioner and Shri Ravi Shankar Prasad, learned Additional Chief Standing Counsel.

2. The writ petition has been filed challenging the order dated 8.5.1998 passed by the Additional District Magistrate (Finance and Revenue) Agra, under the Stamp Act.

3. The proceedings were initiated on the report of the Sub-Registrar dated 4.10.1991. The Additional District Magistrate (Finance and Revenue) Agra respondent No. 3 found deficiency of Rs. 10,87,500/- and imposed penalty under Section (40-B) of the Stamp Act to the tune of Rs. 1,12,500/-.

4. Challenging the order dated 8.5.1998 a revision was filed before the Chief Controlling Revenue Authority, U.P. Allahabad. The revision was dismissed and the order passed by the Additional District Magistrate(Finance and Revenue) Agra, was affirmed.

5. The brief facts giving rise to the controversy are that the five plots having total area of 6 Bigha, 10 Biswa of Khata No. 603 of village Ghatwasan, Tehsil and District Agra were recorded in the name of Ram Chand son of Godhan, Smt. Ram Katori wife of Mangla, Lekhraj, Prem Singh, Indrajeet sons of Dauji and S