K.M. Joseph, J.

The respondents State of Uttarakhand & others are the appellants in this appeal. By Government Order, the writ petitioner was given permission to purchase land for establishing a Medical College. On the basis of the permission granted by the Government, the writ petitioner purchased various parcels of land situated in Vikas Nagar, District Dehradun. The sale deeds were registered by the Sub-Registrar and were being delivered to the petitioner/purchaser, but when sale deed dated 18.07.2014 was executed and presented for registration, it was accepted for registration, but the Sub-Registrar refused to deliver the sale deed for the reason that the stamp paid by the petitioner was insufficient in view of the order dated 06.06.2014 passed by the first respondent. The stamp is to be paid on the commercial rate, was the stand of the Authority. The writ petitioner thereupon filed the writ petition feeling aggrieved and it sought certiorari quashing the order dated 06.06.2014 and the notices issued by the fourth respondent-Collector Stamp/Additional District Magistrate, Dehradun. Direction was sought also to handover the registered sale deeds to the writ petitioner. The learned Single Judge allowed the writ petition. He found that the stamp duty is to be calculated on the basis of market value of the property as on the date of execution of sale deed. He found that the order impugned, namely, order dated 06.06.2014 was, in fact, contrary to the earlier orders of the State of Uttar Pradesh of the years 1997, 1999 and also that of the State of Uttarakhand of the year 2009. The argument of the State based on Section 154 of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 was repelled and, after quashing the impugned order, the writ petition was disposed of finally directing that writ petitioner give reply to the show cause notices and a final decision is to be taken in accordance with law on the basis of the observations made. It was clarified that it be open to the Authorities to see as to whether market value of the property is assessed as per the circle rates fixed by the Collector on the agricultural land and stamp duty paid thereon is sufficient. Feeling aggrieved, appellants are before us.

2. We heard Mr. Anil K. Joshi, learned Additional C.S.C. for the State of Uttarakhand/appellants and also Mr. B.P. Nautiyal, learned Senior Counsel assisted by Mr. Mohd. Matloob, learned counsel appearing on behalf of the writ petitioner/respondent.

3. Learned Additional Chief Standing Counsel submit that actually, this is a case where the Court lost sight of the impact of the Uttarakhand Amendment to Section 154 of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. He submit that the land, which is subject matter of the dispute, was actually agricultural land. Without the permission granted by the Government, there be no title with the writ petitioner to carry out its object of setting up of a Hospital & Medical College. Therefore, he submit that there was justification for demanding the stamp duty on the basis of the use to which the land be put by the writ petitioner. He submit that the order dated 06.06.2014 clearly provided for contingency where the agricultural land is meant to be utilised for a commercial purpose or for setting up of a Hospital, as the writ petitioner indeed intended to and intends to do and for which the permission was sought and obtained from the Government. Furthermore, he submit that the show cause notices were issued under Section 47-A of the Indian Stamp Act, 1899. Without responding to the show cause notices, petitioner has rushed to this Court. He refer us to Rule 4 of the Uttar Pradesh Stamp (Valuation of Property) Rules, 1997. He contend that in terms of Rule 4, the District Magistrate has fixed one rate for agricultural land and another rate for non-agricu