JUDGMENT :

Jyotsna Rewal Dua, J.

Upon conversion of the petitioner from ‘Partnership Firm’ to ‘Limited Liability Partnership’, the respondents while granting permission to reflect such change of name in the revenue record, directed it to deposit Stamp Duty and Registration Fee. The petitioner has challenged the aforesaid direction in this writ petition.

2. Facts :-

2(i). Petitioner was registered as a Partnership Firm on 14.12.2005 in the office of Deputy Registrar of Firms, District Industries Centre, Nahan. The registration was in the name and style of M/s Sozin Flora Pharma under the provisions of Indian Partnership Act.

2(ii). Essentiality Certificate was issued to the petitioner on 23.11.2005. Permission to purchase land measuring 16 Bigha 14 Biswa comprised in Khewat/Khatoni No.346/443, Khasra No.136 situtated at Mouza Moginand, Tehsil Nahan, District Sirmaur was granted to the petitioner by respondent No.2 under Section 118 of H.P. Tenancy and Land Reforms Act, 1972 in March 2006. Stamp Duty and all other leviable charges in lieu of this permission & purchase of land were paid by the petitioner. Eventually, production started in the unit.

2(iii). With intention to avail benefits o