Hon’ble Devi Prasad Singh, J.—Instant writ petition under Article 226 of the Constitution of India has been preferred being aggrieved with the impugned order/circular dated 6.8.2003, issued by the District Magistrate, Lucknow in pursuance to the power conferred by Section 4, read with Section 5 of Indian Stamp Act, 1899, broadly on the ground that it has been issued arbitrarily without following due process of law.

2. The petitioner has executed a sale-deed on 17.3.2004 to the extent of his share in favour of Tanisha Builders for a consideration of approximately Rs. 20 lacs. M/s. Tanisha Builders moved an application under Section 143 of the U.P. Z.A.L.R. Act for change of land use which was allowed by the Sub Divisional Magistrate, Sadar, Lucknow vide order dated 19.2.2007 and later on it was sold to M/s. Omax Limited for a consideration of Rs. 328 per sq. metre. At the time of execution of the sale-deed, stamp duty was paid in accordance with circle rate.

3. By circular dated 1.4.2002, circle rate with regard to area in question was fixed at the rate of Rs. 8 lacs per acre or 197.63 per square metre. By another circular dated 6.8.2003, the circle rate was enhanced to Rs. 46