Pankaj Mithal, J.;-

Heard Sri Ateeq Ahmad Khan, learned counsel for the petitioner and Sri Nimai Das, learned Standing Counsel appearing for the respondents.

Pleadings exchanged between the parties have also been examined.

2. By means of the present writ petition, petitioner has challenged the order dated 16.11.2009 passed by the Additional Collector (Finance and Revenue) Bulandshahar and the appellate order thereto dated 25.1.2010 passed by the Additional Commissioner Meerut Division, Meerut in proceedings under the Indian Stamp Act, 1899.

3. The instrument in question is Instrument No. 4566 of 2009 which is a sale deed dated 20.4.09 in respect of part of land of Gata No.765 situate in Mauja Araniya Bhojpur, Pargana & Tehsil Khurja, District Bulandshahar. Petitioner on the aforesaid sale deed paid the necessary stamp duty by determining the market value as per the circle rate prescribed for agricultural land.

4. The Sub-registrar Khurja, vide Report dated 20.7.09 recommended for charging stamp duty by valuing the land as residential and in this respect he referred to two earlier sale deeds which were also in connection with the part of the aforesaid plot.

5. The Additional Collector sol

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