1. Heard learned counsel for the petitioner and Sri Nimai Das, learned Standing Counsel.

2. The petitioner purchased half of the agricultural land through sale deed No. 4374 on 24.08.2011 being Khasra No. 231 ad measuring 0.501 hectare i.e. 0.2505 hectare in Villega Gahri Tamna, Chungi Bazar, Hathras. On inspection report, stamp case no. 34 of 2011 was registered under S.47 - A of Indian Stamp Act 1899. The petitioner in his objection to the notice stated that the disputed property is an agricultural land and is used as such, there is no residential activity within 200 meters of property in question, further, no declaration under S.143 of U. P. Z. A. & L.R. Act has been notified regarding the change of land use.

3. The Collector by order dated 22.01.2013, determined the stamp deficiency of Rs. 1,94,125/- and imposed penalty of equal sum along with interest @ 1.5% per month. Aggrieved, petitioner filed appeal no. 15/79 of 2012-13 before the respondent no. 2, Additional Commissioner (Stamp) Aligarh Division, Aligarh, which was rejected on 31.05.2013 on the ground that the property in question is situated in the vicinity of agricultural land being plotted for residential purposes, and h