JUDGMENT :

1. Heard Shri Rajesh Kumar Mishra, learned counsel for the petitioner and Shri Awadhesh Chandra Srivastava, learned Standing Counsel appearing for the respondents.

2. By means of this petition, the petitioner seeks to challenge the order dated 31.12.2009 passed by the Additional District Magistrate (Finance & Revenue), Moradabad in Case No.407/09 under Section 33/40/47 of the Indian Stamp Act, 1899[Act] whereby, by means of an ex-parte order, deficiency of stamp has been imposed upon the petitioner while relying upon the report dated 16.10.2009 of the Assistant Inspector General of Registration. Further under challenge is the order dated 26.05.2010 passed by the Additional Commissioner (Administration), Moradabad Mandal, Moradabad, whereby the appeal filed by the petitioner under Section 56 of the Act, being Appeal No.74/2009-10, has been partly allowed by reducing the amount of penalty imposed upon the petitioner.

3. The facts as mentioned in the petition are that the petitioner purchased an area of 0.002 hectares from Khasra No.869-Ka, an area of 0.130 hectares from K