JUDGMENT :

Shekhar B. Saraf, J.

1. This is a writ petition under article 226 of the Constitution of India wherein the petitioner has prayed for the issuance of a writ of certiorari quashing the impugned order dated June 8, 2021 passed by Deputy Commissioner Stamps, Kanpur Region, Kanpur/the respondent No. 2 and the impugned order dated December 4, 2020 passed by Collector Stamps, Etawah/the respondent No.3

FACTS

2. Factual matrix of the present case is delineated below:

(a) The case pertains to payment of deficient stamp duty while registering a sale-deed bearing Document No.2266 of 2017, dated April 7, 2017, whereby the petitioner had purchased Plot No.388, area 162.63 square meters in Mohalla Manikpur Vishu, Etawah at the rate of Rs.18000/- per square meter and paid stamp duty of Rs. 2,05,100 at a rate of 7 percent.

(b) On February 22, 2018, a report was submitted by the office of the Accountant General, Lucknow to the respondent No.3 that there is deficiency in the stamp duty on the aforesaid sale-deed. Subsequently, a case was registered against the petitioner by issuing notice to him.

(c) On August 5, 2019, the petitioner submitted his objection with a prayer that in order to ascerta