Hon’ble Janardan Sahai, J.—The petitioner was granted a licence under Section 4 (2) of the Indian Telegraph Act, 1885 to establish, maintain and operate fixed and mobile telephone services. In connection with this business the petitioner installs radio based station also known as cell sites and Telecom towers at suitable locations usually on empty roof top spaces of buildings. The petitioner has entered into various identical agreements each described as a licence in respect of a number of sites in Ghaziabad for installing cell site and other related equipments on the terrace or ground space of the property of the ‘licensor’. The dispute in the present writ petition relates to 17 such licence deeds each of which was executed on a stamp paper of Rs. 100 in accordance with Entry 5-C of Schedule 1-B of the Indian Stamp Act.

2. A circular letter dated 5.2.2003 was issued by the Commissioner (Stamps) to the various Assistant Commissioners and Collectors of Stamp in U.P. that telephone companies were executing agreements with private persons for taking on rent their roofs for installation of tower and these documents were neither being registered nor stamped and the Additional Col