Sharad Kumar Sharma, J.

The brief facts leading to the filing of the writ petition are that in pursuance to the auction proceedings, which was conducted by the Official Liquidator, the petitioner was auction purchaser of the property, by virtue of the sale deed executed in his favour on 3rd October, 2008. The sale consideration which has exchanged hands, as a consequence of the sale deed dated 3rd October, 2008, was 5,26,00,000/-. Whereas, as per the market value settled by Collector, sale consideration would have been Rs.3,14,94,000/-, meaning thereby, Rs.2,11,46,000/- excess sale consideration paid by petitioner more than the market rate. Thus, the petitioner was entitled for rebate of 5% on the excess amount of Rs.2,11,46,000/-, which as per the petitioner, was settled to be Rs.9,91,570/- In accordance with the stamp duty which was paid, it is the case of the petitioner that he has remitted a sum of Rs. 47,34,000/- as a stamp duty. Out of which, he contends that he has remitted an amount of Rs. 41,34,000/- as cash and the remaining amount of Rs.6,00,000/- by virtue of stamp papers.

2. However, the Collector, Stamp by invoking Section 33 read with Section 38 of the Indian