B. Amit Sthalekar, J.

1. Heard Dr. S.B. 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 orders dated 10.12.2007 and 06.08.2008 arising out of proceedings under the Indian Stamp Act.

3. Briefly stated the facts of the case as stated in the writ petition is that he purchased an area of 0.0942 hectares out of Plot no. 2049-Kha from one Abdul Rahman through registered sale deed dated 9.10.2006. She also paid Rs. 31,500/- towards stamp duty on a valuation of the property at Rs. 3,93,000/-. Proceedings under section 47A of the Indian Stamp Act were initiated against the petitioner on a complaint that the said Abdul Rahman has sold three portions of the same plot, two through sale deed dated 5.12.2005 and one through sale deed dated 7.6.2006 at residential rates, therefore, there was deficiency of stamp duty paid by the petitioner. Notice was issued to the petitioner on 31.01.2007 to which the petitioner submitted her written objections/reply. In her objections, she has stated that the land was agricultural land which was purchased by Abdul Rahman through auction and a