JUDGMENT

Sharad Kumar Sharma, J. - A lease deed in relation to plot no.95 Sector No.6A, having an area of 14350 square meters in an industrial area IIE, District Haridwar, was leased out to the petitioner by respondent no.2. Since the said lease deed dated 28.11.2013, would fall to be a deed, falling within the ambit of Section 17 of the Registration Act, it was mandatorily required to be registered and as a consequence thereto, the said deed was registered. But later on, on a report, which was submitted, being Report No.10306 of 2014, it was found and as was assessed by the authorities, that the stamp duty which was paid by the petitioner on the said lease deed dated 28.11.2013, according to the petitioner it has not suffered from deficiency in the remittance of the stamp duty, which was paid on it to the tune of Rs.6,96,450/- and consequently according to the report, the Additional Collector (Finance/Revenue) Haridwar, had issued Notice No.922/Stamp dated 18.07.2017, showing it to be a notice under Section 47-A, to be read with Section dated 33/40 Kha of Stamp Act, to be read with Rule 350 of the Rules framed under the Act. By virtue of the said notice, which was issued on 10.07.2