Ashok B. Hinchigeri, J.

The petitioner has raised the challenge to the order, dated 30.07.2009 (Annexure-M) passed by the Court of the City Civil Judge, Bangalore (CCH-28) in O.S.No.8733/2005 directing the petitioner to pay the duty and penalty of Rs.2,51,075/-

2. The subject-matter of this petition is the liability to pay the duty and penalty on the agreement of lease, dated 29.4.2001. The said agreement is executed by the first respondent-plaintiff in favour of the second respondent (the first defendant). A perusal of the said agreement would reveal that the monthly rent agreed upon is Rs.5,500/-, and the lease is for a period of eleven months with a provision for the renewal on fresh terms. The advance amount agreed upon is Rs.2,00,000/-, which amount is liable to be repaid to the tenant/lessee at the time of vacating the schedule premises. The Trial Court’s office has calculated the amounts as follows:

i) On the rental amounts Rs.3,025-00

ii) On the advance amount Rs.20,000-00

Total -Rs. 23,025-00

Less : amount paid Rs. 200-00

Balance Rs. 22,825-00

3. The deficit amount is thus calculated to be Rs.22,825/-and penalty of Rs.2,28,250/-(ten times of the stamp value), tot