Hon’ble Yashwant Varma, J.—Aggrieved by the judgment and order rendered by the learned Single Judge on 21 December 2015, dismissing a writ petition and relegating him to the alternative remedy, the original petitioner is in appeal before us.

2. The writ petition challenged an order dated 26 October 2015 passed by the second respondent in purported exercise of powers conferred under Sections 47-A and 33 of the Indian Stamp Act 1899 (the Act). The order impugned held the petitioner-appellant liable to pay additional stamp duty of Rs. 7,14,650/- and penalty of Rs. 1,78,663/-, thus totaling Rs. 8,93,313/-. The order imposing additional stamp duty is on an instrument executed in favor of the appellant on 26 September 2011, being a sale-deed in respect of Khasra No. 786 admeasuring 0.7160 hectares. This instrument, upon presentation in the office of the Sub Registrar, Gautam Budh Nagar and on payment of stamp duty of Rs. 1,07,600/- had been duly registered and returned to the appellant.

3. From the material brought on record of the writ petition, it appears that a copy of the instrument in question fell for scrutiny before the Sub Registrar, Gautambudh Nagar who on 7 December 201