V. BHASKARA RAO, J.

( 1 ) THIS is a writ petition filed under Article 226 ofthe Constitution seeking a writ, order or d irection more particularly in the nature of writ of mandamus declaring the action of Respondent No. 1 in insisting upon payment of stamp duty and registration fee on the basis of the market value as on the date of the sale deed dated 31 -3 -1995 instead of the actual consideration as illegal and without jurisdiction and a direction to respondent No. 1 to register the document presented for registration and alternatively to direct Respondents No. 2 and 3 to pay the deficit stamp duty payable, if any.

( 2 ) THE facts as emerging from the affidavit of the partner of the petitioner-firm are that the land bearing T. S. No. 1992, Block no. 25, Ward No. 5 measuring 3311. 58 sq. Yards situated in Annapoornammapeta, rajahmundry belonged to Endowments department. The petitioner took the said land on lease for 35 years in the year 1958 vide registered document No. 4025/58 and then constructed a cinema theatre and he has been enjoying the same all along. While so, the Government took a policy decision to sell the endowment properties to the existing lease holders in the year 1

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