Surya Prakash Kesarwani, J.

1. Heard Sri Santosh Kumar Srivastava, learned Counsel for the petitioner and Sri Nimai Das, learned Standing Counsel. The only controversy involved in this writ petition is as to whether the value of the vended property is to be taken as on the date of execution of the sale deed or as on the date when the deed is presented for registration.

2. Learned Counsel for the petitioner submits that the petitioner has valued the vended property as per circle rate as on the date of execution of the sale deed i.e. 9th July, 2012, but respondents took the view that the circle rate as applicable on the date of presentation of deed for registration i.e. 24th September, 2012, should be taken. For this reason the demand has been created under section 47-A of Indian Stamp Act, 1899. Case of the petitioner is that circle rate as on the date of execution of the deed is to applied for valuation. In support of his submission, he relies upon a judgment of learned Single Judge in case of Rajendra Prasad Garg v. Chief Controlling Revenue Authority, (2002) 93 RD 198 and a Full Bench judgment in the case of Ramesh Chandra Srivastava v. State of U.P. and others 2006 (101) R