JUDGMENT :

1. Heard Sri Mahipal Singh, learned counsel for the petitioner and Sri Awadhesh Kumar, learned Standing Counsel for the State.

2. Present writ petition has been filed against the order of the Commissioner Moradabad Division dated 16.08.2013 passed in Appeal No.35/2012-13 (Baba Associates Vs State) filed under Section-56(1) of the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act'). By that order, the appellate authority has confirmed the deficiency of stamp Rs.1,19,800/-, and imposed an equal amount of penalty on the petitioner, vide order dated 18.10.2012 passed in Stamp Case No.309 of 2012-13 under Section 47A of the Act.

3. It transpires, the petitioner executed the subject sale deed dated 12.04.2012 whereby he disclosed purchase 0.506 hectare of agricultural land in Gata No.247, Village-Alipura, Tehsil-Nazibabad, District-Bijnor. Earlier, the petitioner had purchased certain other portions of that land (in the same Gata), vide the earlier sale deeds dated 17.08.2011 and 27.12.2011. Copies of those deeds have been appended to the rejoinder affidavit. That is the admitted case of the petitioner. In any case, the penalty imposed is wholly unfounded and excessive.