Hon'ble Saral Srivastava,J.

1.

Heard learned counsel for the petitioners and Sri Rishi Kumar, Additional Chief Standing Counsel for the respondents.

2.

The petitioners by means of the present writ petition have assailed the order dated 22.03.2010 passed by respondent no.3-

Collector Stamp/District Magistrate, Shajahanpur in Stamp Case No.67/24/2009, under Section 47A (3) of the Indian Stamp Act determining the deficiency of stamp duty to the tune of Rs.14,53,410/- and, imposition of penalty of Rs.1590/- and interest at the rate of 1.5% per month, and the order dated 25.04.2012 passed by the respondent no.2-Chief Controlling Revenue Authority/Board of Revenue U.P. at Allahabad in Stamp Appeal No.50/2011-12 affirming the order passed by the respondent no.3-Collector Stamp.

3 .

The facts, in brief, are that the petitioners through sale deed No.8006/2009, dated 13.04.2009, purchased a piece of land measuring area 1.166 hectares i.e. 11,660 sq. meters from plot No.64 having a total area of 2.485 hectare s situated in the village Northern Area of the City outside Chungi near Village Chinnaur for agricultural purpose and paid stamp duty as per the circle rate prevai