Hon’ble Sudhir Agarwal, J.—Heard Sri Anupam Kulshrestha, learned counsel for the petitioner and learned Standing Counsel for the respondents.

2. The petitioner, a private limited company engaged in reality business, purchased half share in Plot No. 125Kha, area 3.056 hectare, situated in Mauza Maholi, Tehsil and District Mathura, vide sale-deed dated 27.6.2007. The consideration for the land purchased by it disclosed in the sale-deed was Rs. 26,25,000/- and it was registered as document No. 7881 of 2007. For the purpose of stamp duty, petitioner disclosed market value of property as Rs. 30,25,000/-, over which stamp duty of Rs. 3,02,500/- was paid. The property was purchased from Smt. Urmila Devi Agarwal, wife of Sri Ram Prakash Agarwal and Sri Ram Prakash Agarwal, son of Late Sri Kailash Chandra Ji Bindal, resident of 135, Krishnapuri, Mathura.

3. Thereafter, vide report dated 23.10.2007, Assistant Commissioner, Stamp, Mathura, referred the document for determination of “true market value” under Section 47A(3) of Indian Stamps Act, 1899 (hereinafter referred to as “Act, 1899”) observing that land in dispute was not agricultural but a part of “Pushpanjali Upvan Awasiya Colo