S.U. KHAN, J.

1. In this writ petition a detailed interim order was passed on 23.9.2004 calling for counter and rejoinder affidavits. Thereafter counter and rejoinder affidavits were exchanged and parties were heard at length and judgment was reserved.

2. Through the impugned orders sale deed dated 8.9.2000 in respect of 3 acres of agriculture land has been impounded u/s 47A Stamp Act. In the sale deed valuation of property was shown to be Rs. 1,90,000/- which was in accordance with minimum value per acre of agriculture land in the area in question as fixed and circulated by Collector at the relevant time under Rule 4 of U.P. Stamp (Valuation of property) Rules 1997 (hereinafter referred to as Rules of 1997). Requisite stamp of Rs. 15,200/- was affixed on the said sale deed.

3. One Kamta Prasad son of Gayadeen filed a complaint that valuation of the property in dispute was much more than shown in the sale deed and huge loss (about crores of rupees) to the state Exchequer had been caused by under valuing the property in the sale deed and paying highly inadequate stamp dut