JUDGMENT :

1. Heard learned counsel for the petitioner and the learned Additional Chief Standing Counsel for the State.

2. This writ petition under Article 226 of the Constitution of India has been filed assailing the order dated February 3, 2011 passed by the respondent No.2 in Stamp Case No.V-767/09-10 and the order passed in appeal dated October 17, 2011 by the respondent No.1 in Appeal No.21/2010-11.

3. The challenge in this writ petition is with regard to the additional stamp duty sought by the respondents-authorities having treated the land in question as a non-agricultural land.

CONTENTIONS OF THE PARTIES

4. Counsel appearing on behalf of the petitioner submits that the nature of the land at time of execution of the sale deed was agricultural in nature and it was forty metres away from the highway. He has submitted that the authorities have treated the land as non-agricultural land on the basis of another sale deed of an adjacent land that is nearer to the highway. He has further submitted that no spot verification was carried out as per Rule 7(3)(c) of the Uttar Pradesh Stamp (Valuation of Property) Rules, 1997 (hereinafter referred to as “the Rules”), which according to him is