S.U. Khan, J.

Heard learned Counsel for the parties. Petitioner purchased a house which is constructed on 200 sq. yard of land through sale deed dated 20.8.1993. At the relevant time under the Stamp Rules circle rate for residential properties of the area where house in dispute is situate (i.e. Station Bajariya, Mal Godown Road) was Rs. 55/- per sq. feet. Stamp duty at the said rate was paid by the petitioner. After two weeks of its registration the sale deed was impounded as Sub-Registrar reported that by reading the description of the property and the area where it is situate mentioned in the Sale deed it is possible that the property in question may be treated to be commercial. The reference was made by Sub Registrar on 4.9.1993. At the relevant time circle rate for commercial properties in the area in question was Rs. 150/- per sq. feet. A report was called for from the Tehsildar who reported that proper stamp duty had been paid. However, A.D.M.(Stamp), Etawah through order dated 30.3.1994 passed in case No. 4,65 of 1993-94 - State v. Nar Singh Das Agarwal u/s 47/33 Stamp Act held that property could have commercial value. Report of Tehsildar was contemptuously brushed