ORDER

This appeal has been preferred against the judgment and order dated 11.12.2009 passed by the High Court of Judicature at Allahabad in Civil Misc. Writ Petition No.45972 of 2007, whereby the High Court allowed the writ petition filed by the respondents herein and quashed the show cause notices dated 20.08.2007, issued by the Additional Collector (Finance & Revenue), Ghaziabad, under Section 33 of the Indian Stamp Act, 1899.

2. The respondents herein are the companies engaged in procurement of land and development of residential apartments. They purchased large tracts of land from its owners in Village Dundahera, Ghaziabad, U.P. Since exchange of lands between the parties is compulsory for implementation of the policy of planned development framed by the Government of Uttar Pradesh, the respondents moved applications seeking permission for exchange of land under Section 161 of the U.P. Zamindari Abolition and Land Reforms Act, 1950, (hereinafter referred to as “the Act”) before the Sub-Divisional Magistrate/Assistant Collector, Ghaziabad. The land sought to be exchanged in all the cases is between the Real Estate Builders/ Companies and is located at Village Dundahera, Pargana Lo