Pankaj Mithal, J.—Heard Sri J.P. Pandey, learned counsel for the petitioner and learned standing counsel for the respondents and with their consent, the writ petition is being finally decided.

2. I have also perused the pleadings of the parties.

3. Agra Development Authority developed a residential colony Sanjay Place Group Housing Scheme at Agra. One of the houses in the said scheme i.e. Flat No. 1/2 H.I.G. situate on the ground floor having an area 85.13 sq. metre was allotted to one Kishan Chand Shivhare. A composite lease-cum-sale deed in respect thereof was executed and registered on 9.1.1987 leasing out the land for a period of 80 years and sale of the superstructure though actually superstructure was made by the Agra Development Authority on behalf of the lessee from his funds only. The aforesaid lessee/purchaser subsequently, transferred his rights in the said house in favour of the petitioner vide sale deed dated 31.3.2003 (Annexure 2 to the writ petition) for a consideration of Rs.4,00,000. The petitioner on the said instrument paid stamp duty on the value of Rs. 4,81,000 being the value as per the circle rate notified in accordance with Article 63 of Schedule 1B of