JUDGMENT :

(Hon’ble Shekhar B. Saraf, J.) :

1. The instant writ petition under Article 226 of the Constitution of India has been filed by Vinod Kumar Jain (hereinafter referred to as the ‘Petitioner’) assailing the order dated December 7, 2006 passed by the District Magistrate/Collector, Jhansi (hereinafter referred to as the ‘Respondent No. 2’).

FACTS

2. The facts giving rise to the instant writ petition are delineated below:

a. The Petitioner purchased certain plots of land vide a registered sale deed dated July 17, 2002 and the paid stamp duty on the same.

b. The name of the Petitioner was recorded in revenue records as bhumidhar with transferable rights.

c. After a period of three years from the date of execution of the sale deed, the Petitioner was served with a show cause notice dated January 7, 2005 which was based on an alleged inspection report dated December 4, 2004.

d. On the date fixed, that is on June 26, 2006, the authority concerned proceeded with the matter ex parte and passed an order on the same day imposing deficiency of stamp, penalty along with interest on the Petitioner. The Petitioner submitted an application on the same day before the authority concerned in or