Honble BALIA, J.–The appellant is the State of Rajasthan which challenges the order passed by the learned Single Judge on 1.4.98 in S.B. Civil Writ Petition No. 1480/97 filed by respondent No. 1 M/s. Bhilwara Spinners Limited (for short, `BSL) and respon- dent No. 2 Mr. D.L. Birla, President and Shareholder of BSL, by which he allowed the writ petition and set aside the order dated 13.03.1997 in case No. 65/97 raising a demand on account of deficiency in stamp duty and imposing penalty on the petitio- ner in relation to the instrument executed on behalf of the State of Rajasthan dt. 25.03.1988 and registered on 28.03.1988 by the Collector (Stamps), Bhilwara.

(2). The instrument, which is focus of attention in this appeal, reads as under:-

``SUPPLEMENTARY LEASE DEED

This Lease Deed is made on the 25th Day of March, 1988 BETWEEN MESSRS BHILWARA SPINNERS LIMITED, (hereinafter called the `Lessee), which expression shall unless excluded by or repugnant to the context, include his heirs, successors, executors, administrators and assigns of the FIRST PART and the Governor of State of Rajasthan hereinafter called the `Lessor), which expression shall unless excluded by or repugnant to the cont

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