Hon’ble Bharati Sapru, J.—Heard learned Standing Counsel for the petitioner State Sri S.K. Mehrotra and Sri Vipin Sinha appearing on behalf of the respondents.

2. These two writ petitions arising out of the similar controversy are being decided by a common order treating the writ petition No.15189 of 2006 as the leading writ petition.

3. The writ petition No. 15189 of 2006 has been filed by the State against the judgment and order passed by the Chief Controlling Revenue Authority dated 28.7.2004 by which he has set aside the order of Collector passed under Section 47-A of the Indian Stamp Act, by which he had imposed stamp duty on the respondents by coming to the conclusion that the release deed dated 7.6.2002 was not a release deed but was a conveyance and stamp duty was attracted on it, as provided in the explanation to sub-section (10) of Section 2 of the Indian Stamp Act taking into consideration the said Explanation clause inserted by U.P. Act No. 19 of 1981 which reads as under :

“2 (10) Conveyance.—‘Conveyance’ includes a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred inter vivos, and which is not otherwise spe