ORAL JUDGMENT

Date: 07-04-2023 The present writ petition has been filed seeking quashing of the order dated 27.04.2018, passed by the Assistant Inspector General, Saran Division at Chapra i.e. respondent no.4, whereby &

whereunder by an ex-parte order, the petitioner has been directed to deposit deficit stamp duty to the tune of Rs.71,760/- along with penalty of Rs.7,176/-, totaling to a sum of Rs.78,936/-, in connection with registration of sale deed dated 27.07.2017. The petitioner has also prayed for quashing of the appellate order dated 18.08.2022, passed by the Commissioner, Saran Division, Chapra in Stamp Appeal No. 09 of 2021, whereby and whereunder the appeal filed by the petitioner has been dismissed.

2. The brief facts of the case, according to the petitioner are that the petitioner had purchased the land in question, as has been described in paragraph no.4 of the present writ petition, vide sale deed dated 27.07.2017, and the nature of the land being residential and a developing land, the market value was determined to the tune of Rs.9,86,000/-, whereupon the petitioner had paid the requisite stamp duty amounting to a sum of Rs.78,880/-. It is the case of the petitioner t