B. Amit Sthalekar, J.

Heard Sri Abhishek Kumar, learned counsel for the petitioners and the learned Standing Counsel for the respondents.

2. The petitioners in the writ petition are seeking quashing of the order dated 10.09.2008 passed by respondent no. 3, Commissioner Varanasi Mandal and the order dated 30.12.2006 passed by respondent no. 2, Collector Stamp 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 petitioners purchased the land in dispute being part of Araji No. 276 measuring 546.1 square meters through a registered sale deed dated 08.04.2005. The land was expressly purchased for residential purposes and stamp duty was paid at Rs. 87,440/- by the petitioners at rates applicable to residential area. On an allegation that there was deficiency of stamp duty, proceedings under the Act, 1899 were initiated against the petitioners. Petitioners filed their objections. The Collector Stamp, however, by his order dated 30.12.2006 has held that the property in dispute has commercial value and, therefore, determining its market value at commercial rates has held deficiency of stamp d