The District Magistrate, Varanasi, after issuing show cause numberice to the petitioner proposing recovery of deficit stamp and levy of penalty with interest and companysidering appellants objections, passed order dated 30th December, 2004 under Section 47A of the Indian Stamp Act, whereby he directed the appellant to pay deficit stamp fee of Rs.1,17,000/ on the basis of deemed valuation of the land and structure at the rate of Rs.140/ per sq.
That order was companyfirmed by the Divisional Commissioner, Varanasi who dismissed the appeal preferred by the petitioner.
Her writ petition was also dismissed by the High Court.
He also levied penalty of Rs.1,17,000/ on the appellant apart from interest at the rate of 1.5 per cent on the amount of deficit stamp.
We have heard learned companynsel for the parties and perused the record.
Leave granted.
Hence, this appeal by special leave.
