Hon’ble Salil Kumar Rai, J.—Heard Shri Sumit Daga, learned counsel for the petitioner and learned Standing Counsel representing respondent Nos. 1, 2 and 3.

2. The petitioner purchased Plot Nos. 447/2(M), 448/2, 449, 450, 451(M), 414(M), 508/1, 509/2, 511/2, 512/3, 519/2 and 518/1 (area 0.61330 hectares) through sale-deed dated 20.4.2012. Spot inspection was conducted on 14.5.2012 by the Additional Commissioner (Stamp) and Deputy Registrar, District-Meerut, who submitted a report dated 30.5.2012 stating that the said sale-deed was insufficiently stamped and the deficiency in the stamp duty was reported to be Rs. 3,70,780/-. The aforesaid deficiency was calculated on the basis that the plots purchased through the sale-deed dated 20.4.2012 were situated on a link road and were within 200 meters of abadi area. On the aforesaid report, Case No. 47/V/138/2012-13 was registered before the District Magistrate/Collector, Meerut under Section 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as, ‘Act, 1899’) and a notice was issued to the petitioner, who submitted his reply stating that the report was incorrect and also denied that the plots referred in the sale-deed dated