JUDGMENT :

1. Heard learned counsel for the petitioner.

2. This petition has been filed challenging the order dated 20.08.2003 passed by the Collector, Sitapur in Stamp Case No. 15 under Section 47A (3) of the Indian Stamp Act and also the order dated 09.05.2005 passed by the Additional Commissioner (Judicial), Lucknow Division, Lucknow in Revision No. 114 of 2002-03 under Section 56 of the Stamp Act imposing recovery on the basis of deficiency in stamp duty and penalty upon the petitioner.

3. It is the case of the petitioner that the petitioner purchased a plot with area 1380 Square Feet which had two rooms, one Verandah, one kitchen and bathroom constructed on it with covered area of 435 Square Feet situated in Mohalla-Civil Lines, District-Sitapur through registered sale deed on 11.07.2002. Stamp duty was paid as per the Circle Rate List issued by the Collector at the time of the execution of the sale deed to the tune of Rs.43,200/- upon total valuation of Rs.4,31,737/-. The petitioner specifically mentioned in the sale deed the area which was covered by construction and the area which was lying open as plot appurtenant to it. Subsequently, on the basis of a report dated 04.12.2002