( 1 ) PETITIONER, a firm, which took a Theka from the Public Works Department for collection of toll tax in respect of the bridge, situate on Pilibhit Bharatpur Marg near Nadrai by-pass in Kasganj, district Etah, seeks quashing of the order dated 8-7-1982 passed by the respondent No. 3 holding that stamp duty under the Indian Stamp Act, 1899 (briefly, the Act, 1899) and an increased duty, of 2 per cent under Section 39 of the U. P. Urban Planning and Development Act, 1973 (for short, the Act, 1973) aggregating to Rs. 1,33,812. 50 P is payable on the lease deed, for collecting the toll tax and also seeks quashing of the resultant communication dated 3-8-1982 (Annexure 7 to the writ petition) sent by the Executive Engineer, respondent No. 4, to the petitioner calling upon it to deposit the aforesaid amount of Rs. 1,33,812. 50 P by challan towards the stamp duty payable on the lease deed.

( 2 ) IT is averred that pursuant to the news item dated 25-8-1981 published in Newspaper a public auction for the Theka for collection of toll tax was held on 25-9-1981 and the petitioners highest bid of Rs. 50. 78 lacs was accepted and then the petitioner was asked to deposit a sum o