By means of this Writ Petition, the petitioner has challenged the judgment and order dated 1.3-8-2002 as well as judgment and order dated i3-10-2003 passed by the Upper Collector (Finance and Revenue) Haridwar and the Commissioner Garhwal Division, Camp at Dehradun respectively.

2. By the order dated 13-8-2002, passed in Case No. 348-M.V./01-02 under the Stamp Act, the respondent no. 2 imposed penalty of Rs. 92,801/which included amount of Rs. 57,275/- towards deficiency of stamp duty against the petitioner and ordered him to deposit the said amount within a week, failing which the recovery thereof shall be made as arrears of land revenue. Against this order, revision was preferred by the petitioner before the Commissioner, Garhwal Division, who vide his judgment and order dated 13-10-2003 partly allowed the revision and waived the fine of Rs. 35,526/- but maintained the order regarding payment of deficiency of stamp duty.

3. Brief facts of the case are that according to the petitioner, she purchased 1/4 share of Khata No. 84, Khasra no. 77/1 of village Laksari Paragana Mangiaur, Tahsil Kaksar, District Hardwar on 3-2-2000 from Sri Rajpal Gupta, S/ o Lala Harnand Lal of