T.H.B.Chalapathi, J.

1. The petitioners who are small scale industrialists were allotted shed No. E-20 and E-ll in Industrial Area, Focal Point, Bhatinda on a long lease. The lease deeds were executed by the Punjab State Small Scales Industries Corporation, Chandigarh and they were registered at the office of Sub Registrar, Bhatinda. Thereafter, the respondent No. 2 namely the Additional Deputy Commissioner-cum-Additional Collector, Bhatinda directed the petitioners to appear before him on 2,7.1981 on the ground that the stamp duty and the registration fee were not properly levied on the lease deeds and when the petitioners appeared before respondent No. 2 on 16.7.1981, he asked both the petitioners to deposit Rs. 2922/- as stamp duty and Rs. 978/- as registration fee, otherwise the amount would be recovered as arrears of the land revenue. Respondent No. 2 also issued a notice to petitioner No. 1 on 26.6,1981 directing him to pay a sum of Rs. 2922/- as stamp duty and Rs. 978/- as registration fee. A similar notice was also issued to petitioner No. 2. The petitioners filed this writ petition challenging the notices issued to them demanding the deficit stamp duty and the regi