B. Amit Sthalekar, J.

Rejoinder affidavit filed today is taken on record.

2. Heard Sri B.K. Tripathi, learned counsel for the petitioner and learned Standing Counsel for the respondents.

3. The petitioner is seeking quashing of the order dated 28.2.2006 passed by the Deputy Commissioner (Stamps), Gorakhpur in proceedings under section 33/47 of the Stamp Act, 1899 as well as the order dated 10.7.2007 of the Commissioner, Gorakhpur Region, Gorakhpur.

4. The petitioner purchased the land in question for Rs. 9,90,000/- and paid stamp duty. On an apprehension that there was deficiency of stamp duty proceedings under Section 47A were initiated against the petitioner. A report was called from the Sub-Registrar, Chauri Chaura who has stated that the stamp duty has been at the rate of Rs. 4000 per decimal for agricultural land and the valuation of the land is Rs 4,95,000/- and because the land is situated near the main road, therefore, increasing 100% the market value of the land which would be 9,90,000/- stamp duty and registration charges have been paid which is absolutely correct. Subsequently, it appears that a report was submitted by the Lekhpal before the S.D.M. Chauri Chaura to