( 1 ) THIS writ petition has been filed by the petitioner under Article 226 of the Constitution of India, inter alia, praying for quashing the order dated 4-10-2002 (Annexure 1 to the writ petition) and the order dated 24-1-2003 (Annexure 2 to the writ petition) in so far as it has imposed the condition for deposit of 1/3rd of the total amount of the deficient stamp duty. ( 2 ) FROM the allegations made in the writ petition, it appears that proceedings under section 47-A (4)/33 of the Indian Stamps act were taken against the petitioner in respect of sale deed dated 27-6-1995 executed in favour of the petitioner. ( 3 ) BY the order dated 4-10-2002 (Annexure 1 to the writ petition) passed by the Assistant Commissioner Stamps, sitapur, it was found that the land in question had been under valued, and in consequence, Rs. 1,71,875-50 paisa was determined as the deficient stamp duty. ( 4 ) THEREUPON, it appears that the petitioner filed an appeal under Section 56 of the Indian Stamps Act. By the order dated 24-1-2003 (Annexure 2 to the writ petition), the said appeal was admitted, and the operation of the order dated 4-10-2002 was stayed subject to the deposit of 1/3 of the total amount of the deficient stamp duty as determined in the said order dated 4-10-2002. The said appeal was registered as appeal No. 204 of 2002-03. ( 5 ) THEREAFTER, the petitioner has filed the present writ petition seeking the reliefs mentioned above. ( 6 ) I have heard learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents. ( 7 ) LEARNED counsel for the petitioner submits that the order dated 4-10-2002 passed by the Assistant Commissioner, stamps, Sitapur is illegal. He further submits that the Commissioner, Lucknow Division, Lucknow acted illegally in imposing the condition for depositing 1/3rd amount of the deficient stamp duty while granting stay order dated 24-1-2003. It is further submitted by the learned counsel for the petitioner . .