1. - The petitioners have approached this Court with the following prayer:

(i) to quash and set aside the orders dated May 23, 1996 and January 1, 1999,

(ii) to direct respondents to treat the lease deed dated July 7, 1995 properly stamped.

(iii) to restrain the respondents from charging stamp duty and registration fees on lease deed dated July 7, 1995,

2. Contextual facts depict that the petitioner No. 1 M/s. Mangal Transformers & Electricals (for short 'Firm') is registered partnership firm having its office at C-953-A, VKI Area Jaipur. The petitioner No. 2 is partner. A lease deed was executed by RIICO in respect of lease hold rights of land Plot No. C-953(A) measuring 1115 sq. meters on March 22, 1992 for a consideration of Rs. 65,688.00. The stamp duty was paid Rs. 7718.00. The lessee firm consisted of K.M. Mangal, Hariom Mangal and Rakesh Mangal. The constitution of the firm underwent two changes on July 23, 1994 and on August 6, 1994. By the first change Dwarka Das Somani and Smt. Saroj Somani were inducted as partners and by the second change Mangal brothers retired and Dwarka Das Somani and Smt. Saroj Somani remained partners of the firm having share to the extent of