1. This writ petition has been filed challenging the order No.CCRAI/4304/06, dated 19.2.2008 passed by the Chief Controlling Revenue Authority and Commissioner & Inspector General-3rd respondent confirming the order No.G1/2447/2004, dated 28.2.2006 passed by the Collector & District Registrar-4th respondent, whereby, the petitioner has been asked to pay the stamp duty on the aggregate amount of the agreement dated 31-3-2004.

2. Facts, in brief, are: -

The Government of Andhra Pradesh represented by its Executive Engineer (R & B) Division, Tenali, Guntur District-1st respondent issued notice in Feb/March 2004 inviting bids for the right to collect toll tax for the bridge across Kommamuru Canal at K.M 8/0 of Tenali-Narakoduru Road in Guntur District from 1.4.2004 to 31.3.2006. The petitioner became the successful bidder and respondents 1 and 2 accepted his bid. As per the terms of the agreement, the petitioner was required to pay an amount of Rs.14,58,452/-towards deposit, which shall be adjusted towards the last installment. The total amount the petitioner was required to pay for the period from 1.4.2004 to 31.3.2006 towards premium was Rs.87,50,700/-. The petitioner presen