This writ petition has been filed by the petitioner challenging the orders dated 1-8-2006 and 6-1-2006 passed by the Chief Revenue Commissioner/Chief Controller, Revenue Tribunal, Uttarakhand, Dehradun and Additional District Magistrate (Finance), Haridwar respectively. These orders are contained in Annexure 1 and Annexure 2 to the writ petition respectively.

2. Facts giving rise to these impugned orders are that the petitioner which is an incorporated private limited company purchased a piece of land measuring 2117.33 square metre pertaining to Khasra No. 91 in the residential area of municipal limits of Haridwar for a consideration of Rs. 25 lakhs from Sri Ashwani Kumar its owner.

3. The petitioner paid the stamp duty on Rs. 25,00,000/-.

4. An anonymous complaint was received by the Additional District Magistrate (Finance), Haridwar that the petitioner has paid lesser stamp duty on the conveyance (sale deed), by which the land was purchased. The Additional District Magistrate (Finance) after scrutiny of the sale deed found that in the sale deed the land was shown to be residential and at the time of sale deed the circle rate of the residential area was Rs. 3500/- per square