JUDGMENT :

1. Heard learned counsel for the petitioner and the learned Standing Counsel appearing on behalf of the State Respondents.

2. It is the case of the petitioners that the petitioners had bought two plots of land situated in Village Obri Deeh, Pargana Sadaullah Nagar, Tehsil Utraula, District Balrampur through sale deed dated 17.03.2008 from One Shri Ahmad Rasheed. Plot No. 1697 admeasuring 0.2390 hectares was bought for total sale consideration of Rs. 1,75,000/- only, Plot No. 1696 admeasuring as 0.2390 hectares was also purchased which is adjacent land through sale deed dated 05.03.2008, for a sale consideration of Rs. 1,75,000/- from the same vendor i.e. Shri Ahmad Rasheed. No notice was ever served upon the petitioner for initiation of proceedings under Section 47A (3) of the Stamp Act till 2014. After six years from the date of the sale deed i.e. on 15.11.2014, the Assistant Commissioner (Stamp), Balrampur with reference to a letter dated 20.10.2014 sent by the District Collector carried out the spot inspection of the land in question and submitted his report. The petitioner having been issued notice for the first time after the report dated 15.11.2014 submitted his obje