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, requiring a stamp-duty of Rs. 1,23,425. 00. It is these orders of the Asst. Inspector-General which are being supported by the Government of Andhra Pradesh -- which are challenged in this writ petition. The petitioners contention is that the mining lease executed in Form-K prescribed by the Rules, is not a lease as denned by the Stamp Act. nor is it a lease as defined by Section 105 of the Transfer of Property Act and, therefore, does not require to be executed on a stamp-paper, either as a lease or as a conveyance.

( 3 ) ACCORDING to the counter-affidavit filed by the Asst. Inspector-General of Registration and Stamps, the document in question is a lease as denned by Section 2 (16) of the Indian Stamp Act and requires to be stamped as such. He denied that he ever asked the petitioner to pay the stamp-duty as if the document in question is a conveyance. He submitted that when his opinion was sought he intimated the petitioner that it is a lease for 20 years, chargeable with duty of Rs. 1,23,425. 00.

( 4 ) THE question, therefore, that arises is whether the mining lease in Form-K granted to the petitioner in this case, falls within the definition of lease in the Stamp Act as contended by the respondents, or it is only a licence as contended by the petitioner.

( 5 ) THE expresion conveyance is defined by Clause (10) of Section 2 of the Indian Stamp Act. It reads : " Conveyance includes a conveyance on sale and every instrument by which a property, whether movable or immovable, is transferred inter vivos and which is not otherwise specifically provided for by Schedule I or by Schedule I-A, as the case may be". "lease" is defined by Clause (16) in the following words :-- "lease" means a lease of Immovable property, and includes also-- (a) a patta. (b) a qabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy, or pay or deliver rent for immovable property; (c) any instrument by which tolls of any description are let: (d) any writing on an application for a lease intended to signify that the application is granted. "

( 6 ) THIS definition being only inclusive, it is necessary to turn to S. 105 of the T. P. Act which defines Lease in the following words:-- "105. A lease of immovable property is a transfer of a right to enjoy such property, made for a certain time, express or implied, or in perpetuity, in consideration of a price paid or promised, or of money, a share of crops, service or in every thing of value to be rendered periodically or on specified occasions to the transferor by the transferee, who accepts the transfer on such terms. The transferor is called the lessor, the transferee is called the lessee, the price is called the premium, and the money, share, service or other thing to be so rendered is cal

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