ORDER :- The Petitioner, Ama Stores, represented by its partner M.T.M. Abubacker, has filed this writ petition under Article 226 of the Constitution of India praying for the issue of a writ of certiorari quashing respectively the orders of the Collector of Madras, the 1st Respondent, and the Commissioner of Land Revenue, Prohibition, Excise and Settlement of Estates, Board of Revenue, Madras, the 2nd Respondent. The petitioner contended that a certain document executed by him on 25-10-1963 was an agreement, which merely recited the facts of an already completed sale and also the conditions under which the sale took place. Hence he pleaded that it would suffice, for the purpose of paying the appropriate court-fee under the Stamp Manual, if the document was stamped as an agreement, for which the duty payable is Rs. 2¼. This was the duty actually paid on the document, viz., Rs. 2¼. The petitioner had to bring this agreement before the Registrar of Trade Marks for the purpose of transferring the trade mark; but that officer was of the opinion that the document in question was really a sale deed and sent it to the Collector of Madras for impounding. For the levy of proper stamp