A. Muhamed Mustaque, J.

1. The petitioner is a Petroleum Company. They entered into a lease agreement with one Ambujakshi Amma. Ext. P1 is the lease deed. In the lease deed, certain covenants are as follows:

"The lessee or dealers, contractors, their agents, licensee or other authorized representatives with the consent of the lessees shall be free and entitled to establish various customer oriented facilities such as ATM's convenience, cyber cafes etc. At the demised premises without the consent of the lessors."

The lease deed was submitted for registration. Thereafter, the District Registrar as per Ext. P3 proceedings, impounded the instrument stating that the lease includes a covenant giving authority to the Petroleum Company to use the premises for the purpose of establishing cyber cafes and ATM's etc., which would necessarily entail in levying stamp duty applicable to ATM. This order is challenged before this Court. In fact, the reference is made by the District Registrar in the order, based on the Schedule Sl. No. 5(e) of the Kerala Stamp Act, which provides as follows:

5. Agreement of memorandum of an agreement:-

a) xxx

b) xxx

c) xxx

d) xxx

e) If relating to installa