JUDGMENT

1. Delay condoned. Leave granted. What should be the stamp duty payable on lease agreement executed between appellant No.1 and the respondent entitling the latter to collect toll tax is the question which arises for consideration in this appeal filed against the order passed by the Division Bench of the Uttarakhand High Court whereby the writ petition filed by the respondent was disposed of in terms of the judgments of the Allahabad High Court in Tejveer Singh v. State of Uttar Pradesh 1997 (29) ALR 687 and the Uttarakhand High Court in Writ Petition No.1020 of 2004 (M/B) - Naresh Agarwal v. State of Uttaranchal.

2. The respondent participated in the auction held by Executive Engineer, Construction Division, PWD, Haldwani (appellant No.2 herein) for grant on lease collection of toll tax for using Haldwani Bye-Pass Road, 14 K.M. (Kathgodam) Gaula bridge. The bid of Rs.22 lakhs given by the respondent was accepted by the competent authority. Therea