Vibhu Bakhru, J.

The petitioner has filed the present petition, inter alia, impugning an order dated 05.03.2019 passed by respondent no.1 (the Collector of Stamps) directing the petitioner to pay a sum of Rs. 3,24,161/- and a penalty equivalent to three times the aforesaid amount (determined at Rs. 9,72,483/-). Although, the petitioner has filed an appeal under Section 56 of the Indian Stamp Act, 1899 ( hereafter 'the Act'), the said appeal has not been taken up by the Appellate Authority as the powers to adjudicate the same have not been delegated to the concerned officer as yet. In the aforesaid circumstances, the petitioner has been constrained to file the present petition.

2. The petitioner had taken possession of a property bearing No. 14, 15 Block F in Connaught Place, New Delhi from respondent no.2 in the year 1965.

3. On 01.10.2009, the petitioner bank entered into a lease in respect of the said property for a period of nine years commencing from 01.01.2009. The said period expired on 31.12.2018. The petitioner and respondent no.2 were desirous of renewing the said lease and, accordingly, entered into a fresh lease deed dated 07.02.2019 for a period of 15 years.

4. Th