Devan Ramachandran, J.

1. The petitioners are impugning Exhibits P4 to P6, under which they were asked to pay an amount of Rs. 81,000/-, being the stamp duty at the rate of 13.5%, towards cancellation of a lease deed, which was entered into by them with the lessee. In fact the pleadings of this case would reveal that the lease was originally entered into by a certain M/s. Skymart Sales and Services Ltd. in favour of a certain Sri. Himamudeen and that pending such lease agreement the petitioners purchased the property in question. The petitioners, therefore, stepped into the shoes of the original lessor and when the lease deed was surrendered, they presented it before the Registrar, who, however, impounded the document saying that it was insufficiently stamped and issued the order impugned in this Writ Petition directing the, petitioners to pay an amount of Rs. 81,000/- as alleged stamp duty. The petitioners challenge these orders as being illegal, unlawful and contrary to the provisions of the Kerala Stamp Act.

2. I have heard Sri. N.M. Madhu, the learned counsel for the petitioners and the learned Government Pleader for the respondents.

3. The provisions of the Kerala Stamp