Honble RAFIQ, J—Under challenge in this special appeal is the judgment dated 22.1.2007 passed by the learned Single Judge whereby the writ petition filed by the appellant against the show cause notice issued by Collector (Stamps) in exercise of his powers under Section 47A of the Indian Stamp Act, 1899 read with Rule 66A of the Rajasthan Stamp Rules, 1955 was dismissed. The learned Single Judge held that the writ petition cannot be directly entertained against a mere show cause notice particularly because it involves disputed questions of fact. While therefore dismissing the writ petition as not maintainable the learned Single Judge directed the Collector (Stamps) to dispose of the matter as expeditiously as possible, preferably within 60 days.

2. Factual matrix of the case is that a lease deed was executed between the appellant company and one Shri Vishvendra Singh on 30th March, 1998 who leased out to the appellant company his immovable property situated at Bharatpur, inter alia, the premises known as `Moti Mahal Palace together with land pertaining thereto measuring about 80 acres and other buildings, structures etc. The lease deed was presented before the Sub- Registrar, Bharatp

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