JUDGMENT :

MADHURESH PRASAD, J.

1. The petitioner prays for quashing of Letter No. 11163 dated 24.09.2020 whereby the respondents have sought to impose a mutation fee to the tune of 34,85,183/- (Rupees Thirty four lakhs eighty five thousand one hundred and eighty three only).

2. The brief factual matrix is that Plot No. 10-X of Rajendra Nagar in Block No. B, having an area of 840 Sq. yards in the city of Patna was leased to one Shri Ramesh Singh S/o Shri Lakshmi Narain Singh vide registered lease deed dated 15.03.1966 for a period of 99 years, renewable at the option of the lessee. The lessee, thus, came in possession of the said property. The original lessee sold the same to the father of the present petitioner vide registered deed of sale dated 07.04.1999. The petitioner claims to have been put in possession pursuant to the same. For the purpose of stamp duty, the property valuation of the land in-question was Rupees 15,95,000/- (Rupees Fifteen lakhs ninety five thousand only) and it is the case of the petitioner that to meet the said requirement, the said amount was recorded on the deed of lease so as to pay the requisite stamp duty as per Government assessment. The petitioner’s fa