( 1 ) THIS appeal is filed by the appellants-State challenging the judgment delivered by the Single Bench in Writ petition No. 1165/2002 decided on 29-1-2003.

( 2 ) BRIEF facts of the case are that respondent Rambabu Agrawal had filed a civil suit for specific performance of contract. Suit was decreed and the Court directed the defendant to execute the sale-deed of the property at Rs. 50,000/ -. Sale-deed was executed through Court for a consideration of rs. 50,000/ -. The sale-deed was presented for registration valuing the property at Rs. 50,000/- and stamp duty was paid accordingly. Sale-deed was presented before the registrar. Registrar without registering the document wrote a note that market value of the property is less than the market value fixed, and referred the matter to the District registrar and Collector of Stamps, Gwalior under Section 47-A (l) of the Indian Stamp act, 1899. Collector of Stamps issued notice for the purpose of assessing the market value of the property in question and for payment of stamp duty accordingly. Respondent filed a writ petition challenging the action of the Collector of Stamps praying therein that in this case question of ref