JUDGMENT :

1. Heard Sri R. K. Gupta, learned counsel for the petitioners as well as learned Standing counsel for respondent No.s 1 to 4.

2. The petitioner has challenged the order dated 5.3.2008 passed by Assistant Stamp Commissioner/ Collector, Stamp, Fatehpur as well as the order dated 30.11.2009 passed by Additional Commissioner (Administration), Allahabad Divisions, Allahabad thereby dismissing the appeal preferred by the petitioner under Section 56 (1-A)of the Indian Stamp Act, 1899. He has also challenged the consequential orders wherein recovery citation dated 26.7.2010 has been issued for realization of the deficient stamp duty.

3. It has been submitted on behalf of the petitioner that respondent No.5 had sold a land measuring 0.0405 square meters of gata No.863 through registered sale deed dated 21st February, 2007 and he has further paid the sufficient court fee on consideration which was agreed between the parties as mentioned in the sale deed. Assistant Stamp Commissioner / Collector Stamp Duty issued notice to the petitioner after registering a case on the ground that the petitioner had not paid adequate stamp duty for registration of the said plot and notices were issued