( 1 ) THIS is a report by the Chief Inspector of Stamps in respect of a lease deed dated the 15th of september, 1947. By this lease deed an immovable property was let out to the respondents for a period of ninety years on rent. The stipulations relating to rent are contained in paragraph 1 clauses (a), (b), (c) and (d) of the instrument. According to the terms mentioned in the said lease the rent for the first twenty years i. e. , from 1947 to 1967, was stipulated to be Rs. 275/- per month. The total amount at this rate worked out to Rs. 88,600/ -. A rebate of Rs. 10,000/- was, however, allowed if a sum of Rs. 36,000/- was paid in advance on the date of the commencement of the lease, and the remaining amount of Rs. 20,000/- was paid by two equal instalments of Rs. 10,000/- each on the 1st February, 1948, and the 1st May, 1948. The whole amount of Rs, 56,000/- thus represented an adjustment towards rent for the entire period beginning from the 15th September, 1947, and ending on the 14th September, 1967. So far as the rent for the second period of 20 years, i. e. , 1967 to 1987, is concerned, it was also stipulated to be Rs. 275/- per month. With regard to the third pe