Hon’ble B. Amit Sthalekar, J.—Rejoinder-affidavit filed today is taken on record.

2. Heard Sri M.L. Rai, learned counsel for the petitioner and the learned Standing Counsel for the State-Respondents.

3. The petitioner in the writ petition is seeking quashing of the order dated 10.2.1998 and 8.5.2002 passed in proceedings under the Indian Stamp Act, 1899 (hereinafter referred to as the Act, 1899).

4. The petitioner purchased the property in dispute through a registered sale-deed dated 22.7.1995 for a consideration of Rs. 22,00,000/- on which stamp duty of Rs. 3,19,000/- was paid. On an allegation that there was deficiency of stamp duty, proceedings under the Act, 1899 were initiated. The petitioner filed his objections. The Stamp Authority by his order dated 10.2.1998 has calculated the deficiency of stamp duty of Rs. 91,785/-. Aggrieved by the order of the Stamp Authority dated 10.2.1998 the petitioner filed Revision No. 831 of 1998-99 which has also been rejected by the Chief Controlling Revenue Authority by his order dated 8.5.2002.

5. The first submission of the learned counsel for the petitioner is that the Sub-Registrar made a reference of deficiency of stamp duty in e