( 1 ) BY the present writ petition the petitioner has prayed for a writ of certiorari quashing the orders dated 30-3-2001 and 27-3-1998 as well as the orders dated 29-3-2000 and 26-11-1997.

( 2 ) BRIEFLY stated, the petitioner has purchased land of khata by virtue of sale deed dated 5-4-1994 land of Khata No. 49-Ka area 2 Nali 4 Mutthis by virtue of sale deed dated 5-4-1994. The sale deed in question was valued at Rs. 67,215/- and the stamp duty according to the petitioner was paid to the extent of Rs. 9800/ -. However, a notice was issued under Section 47-A of the Indian stamp Act stating therein that the petitioner having purchased 2 Nali 4 mutthis land which is situated about 200 meters away from the motorable road and he is required to pay the deficiency to the extent of Rs. 28,697. 50p. The petitioner has objected to the said notice on the ground that he has paid the stamp duty on the basis of the circle rate determined by the Collector and, therefore, the notice is liable to be dropped.

( 3 ) ON the basis of the objections filed by the petitioner a report was called from the patwari which shows that there is no residential house as there was no roof at the relevant time when

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