B. Amit Sthalekar, J.

Heard Sri K.M. Garg, learned counsel for the petitioner and the learned Standing Counsel for the respondents.

2. The petitioner is seeking quashing of the order dated 30.8.2005 passed by the Assistant Commissioner, Stamps, Gautam Budh Nagar and the order dated 9.12.2005 passed by the Additional Commissioner (Administration), Meerut Division, Meerut in proceedings under section 47A of the Indian Stamp Act, 1899 (the Act, 1899).

3. Briefly stated the facts of the case are that the petitioner society purchased an agricultural land area 0-8-8 Bigha pukhta situated in Village Baraulla District Gautam Budh Nagar for a consideration of Rs. 3,57,000/- vide registered sale deed dated 28.12.2001 and paid Rs. 28,560/- towards stamp duty.

4. On an allegation that there was deficiency of stamp duty, proceedings under Section 47A of the Act, 1899 were initiated against the petitioner society. The Assistant Commissioner/Stamp Authority has computed deficiency of stamp duty of Rs. 28,560/- treating the land in question to have been used for residential purposes. Penalty of Rs. 11,440/- has also been imposed, total Rs. 40,000/-. Aggrieved by the order dated 30.8.2005, th