JUDGMENT :

1. Heard Sri Imran Syed, Advocate, holding brief of Sri Tarun Agrawal, learned counsel for the petitioner and learned Standing Counsel for the State respondents.

2. Present writ petition and the connected matters have been filed against identical orders. This writ petition has been filed to challenge the order dated 29.09.2011 whereby the Additional Commissioner, Agra Division, Agra has rejected the revision filed by the petitioner against the order dated 16.09.2010 passed by the Collector, Mathura in Stamp Case No. 86 of 2007-08. Thus, deficiency of stamp duty determined at Rs. 50,500/-and penalty Rs. 3,000/-has been confirmed.

3. The petitioner had executed the subject sale deed dated 18.06.2007 and purchased 0.248 hectare of agricultural land in Gata No. 257/2, 265 and 266 at Village -Jaint, Mathura for a sale consideration of Rs. 7,34,600/-. Against the circle rate (for agricultural land) prescribed at Rs. 6,00,000/-per acre, the petitioner valued the subject sale deed at Rs. 12,00,000/-per acre. Accordingly, stamp duty Rs. 73,500/-was paid.

4. Four months after execution of the subject sale deed, the petitioner was visited with a notice issued under Section 47-A of the