Siddhartha Varma, J.

When the petitioner bought the property in question by a sale deed which was executed on 12.3.2015, the matter was referred on 15.4.2015 by the Sub Registrar stating that there was a deficiency in the stamp on the instrument in question. A notice was issued to the petitioner on 2.6.2015 to which he replied on 7.8.2015. Not satisfied with the reply the Assistant Commissioner (Stamps), Sonbhadra on 16.9.2016 found a deficiency of Rs. 15,03,536/- in the stamp duty. He also imposed a penalty of Rs. 50,000/- and also stated that till the final deposit of the deficiency interest at the rate of 1.5% would be chargeable. The petitioner filed an appeal before the Appellate Court and the Appellate Court dismissed the appeal on 29.11.2016. Aggrieved thereof the petitioner has filed the instant writ petition.

2. The petitioner has stated that all facts as were required to be disclosed which would have enabled the authorities to conclude as to what was the stamp payable were present in the sale deed. Yet wrongly notice was issued. In the reply the petitioner had emphatically stated that rate as was applicable to land along with the Rewa-Ranchi road was paid by him a