B. Amit Sthalekar, J.

Heard Sri Ram Niwas Singh, learned counsel for the petitioner and the learned Standing Counsel for the respondents.

2. The petitioner in the writ petition is seeking quashing of the order dated 16.06.2006 passed by respondent no. 2, Board of Revenue, U.P. Camp, Meerut, order dated 20.11.2004 passed by respondent no. 3, Assistant Commissioner, Stamp, Ghaziabad and order dated 15.07.2002, passed by respondent no. 4, Additional Commissioner, Meerut Division, Meerut arising out of 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 is a Housing Society registered under the U.P. Cooperative Societies Registration Act, 1965 in the name of Rail Vihar Sahakari Avas Samiti Ltd. and is engaged in the business of promoting and building of houses. The petitioner purchased land from various persons and with regard to payment of stamp duty its case is that it was not liable for payment of stamp duty as the State Government had issued a notification in 1979 under section 9(1) of Indian Stamp Act, 1899 granting housing societies exemption from payment of stamp duty. Accordingly, th