JUDGMENT :

(Shekhar B. Saraf, J.) :

1. In the instant writ petition the order dated February 3, 2023 passed by the District Magistrate/Collector (Stamp), Jaunpur has been assailed on the ground that the Collector (Stamp) lacks the power to recall or review an order by him under Section 47 of the Indian Stamp Act, 1899 (hereinafter referred to as ‘the Act’).

FACTS

2. The facts of the instant case have been delineated below: -

(a) The petitioners purchased an agricultural land measuring 0.216 hectare (Gata No.176 ‘Aa’) situated in Mauza Jagdishpur (Ramnagar Bhadsara), Pargana Haveli, Tahsil Sadar, District Jaunpur, from one Sandeep Kumar, the bhumidhar of the land, on July 23, 2020 for a sale consideration of Rs.1,20,00,000/- (Circle Rate). Rs.1,25,280/- were paid towards the registration fee. The sale deed was registered on the same day by the Sub Registrar.

(b) The Sub Registrar submitted a confidential report dated September 14, 2020 to the Assistant Inspector General (Registration), Jaunpur. In the said report, a deficiency of Rs.4,45,790/- in stamp duty and Rs.63,690/- of registration fee was pointed out.

(c) A stamp case was registered and notice was issued to the petitioners. Th