JUDGMENT :

1. Heard Sri Bharat Pratap Singh, counsel for the petitioner and Standing Counsel for the State-respondents.

2. The submission of the counsel for the petitioner is that the sale deed in question was executed on 22.7.2008 for an agricultural land. A perusal of the order dated 20th July, 2009 shows that the market value of the land has been assessed on non-agricultural basis only on the ground that there exists a textile mill known as Chhadha Spin Mill and opposite to the land of the petitioner, a petrol pump of Reliance is in operation and, therefore, it appeared that the property in question had commercial value and on that basis, the deficiency of stamp duty was assessed as Rs. 1,52,000/-and equal amount of penalty as Rs. 1,52,000/-was imposed total Rs. 3,05,000/-, which was directed to be paid along with interest at the rate of 1.5% per month in terms of the statutory provisions.

3. The counsel for the petitioner Sri Bharat Pratap Singh submits that in terms of the U.P. Stamp (Valuation of Property) Rules, 1997, only two kinds of property are described in Rule 3, which includes agricultural land as well as commercial land, for which the manner of prescribing the stamp d