B. P. JEEVAN REDDY, J.

( 1 ) THIS writ petition raises the Question whether a mining lease granted by the State Government in Form-K prescribed by the Mineral Concession Rules, is a lease as defined by the Indian Stamp Act and requires to be executed on a stamp-paper of the requisite value.

( 2 ) THE relevant circumstances are : the petitioner. Associated Cement Cos. . Ltd. , Mancherial was granted a mining lease for quarrying lime-stone over an area of 1,900 Acres in Ralli Reserve Forest area, Lakshattipet Taluk in Adilabad District, under the provisions of the Mines and Minerals (Regulation and Development) Act, 1957. The original lease was granted in 1956, and was renewed, at the request of the petitioner, under G. O. Ms. No. 596, dated 21-5-1977 for a period of 20 years. The petitioner was called upon to pay stamp-duty under Article 31 (a) (iv) and Article 31 (c) of Schedule 1-A of the Indian Stamp Act. by the District Registrar, in a sum of Rs. 98,525. 00. The petitioner made a representation to the Inspector General of Registration and Stamps. The Assistant Inspector-General of Registration and Stamps however, intimated him, according to the petitioner, that it is a conveyance

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