JUDGMENT :

Dinesh Pathak, J.

1. Heard learned counsel for the petitioner, learned Standing Counsel who represents respondent Nos. 1, 2 and 3 on the admission of writ petition and perused the record.

2. Despite direction, till date no counter diffident has been filed. On 4.8.2021 this matter was adjourn on a request made on behalf of State to enable the brief holder to further prepare the case. In view of the peculiar facts and circumstances of case, where in only nature of the document in question is required to be interpreted for the purpose of stamp duty, this Court proceed to finally decide this matter at the admission stage with the consent of the counsel for the parties.

3. Instant writ petition has been filed by petitioner challenging the order dated 17.12.2002, passed by Chief Controlling Revenue Authority/Commissioner, Kanpur Division, Kanpur (Respondent No. 1) and order dated 19.4.2002, passed by the Additional District Magistrate (Finance/Revenue), Kanpur Nagar (Respondent No. 2).

4. Present writ petition is arising out of proceeding under Section 47A/33 of Indian Stamp Ac