Hon’ble Dr Devendra Kumar Arora, J.—Heard Sri Ram Karan Verma, learned Counsel for the petitioner and Standing Counsel for the respondents.

2. The sole question involved in the instant writ petition is whether the stamp duty is payable on the property as it stands on the date of execution of deed or demand for additional stamp duty can be created on the presumption of future or intended change of use to which the property may be put to by the vendee.

3. Abdul Rasheed, the petitioner, by means of a registered sale-deed dated 27.8.2002 purchased the ¼ piece of land of Gata No. 126/.242 hectare situate in village Pipariya Dhani Pargana Atwapipariya, Tehsil Mohammadi, District Kheri from one Karamjeet Singh son of Jagdish Singh and paid the stamp duty as applicable to agricultural land at the relevant time. After a long time, proceedings under Section 47-A of the Indian Stamp Act were initiated on the report of Sub Registrar and a show-cause notice was issued to the petitioner requiring him to pay a sum of Rs. 64,936/- as there has been deficiency in the payment of stamp duty. A report in this connection was also sought for from the Naib-Tehsildar, who after inspection submitte