Hon’ble Prakash Krishna, J.—Challenging the legality and validity of the two orders dated 27.2.1992 passed by the Additional District Magistrate (Finance & Revenue), Firozabad and dated 12.1.1993 passed by the Chief Controlling Revenue Authority, Board of Revenue, U.P. at Allahabad in a proceeding under Section 33/40 of the Indian Stamp Act, initiated against the petitioners demanding a sum of Rs. 59,656.50 towards deficiency in stamp duty and Rs. 500/- towards the penalty, the present writ petition has been filed.

2. The facts of the case may be noted in brief :

During audit inspection for the period of March, 1989 to December, 1989 it was found by them that a lease deed being document No. 4505 dated 10.5.1989 was executed for a period of 10 years on annual rent of Rs. 400/- on which stamp duty of Rs. 90/- was paid. Proceedings were initiated against the petitioners with regard to the lease deed of 15000 Sq. Ft. area of plot No. 187 executed by Smt. Premwati wife of Nand Kumar Agrawal. The said lease deed was executed in favour of the present petitioners who were partners in M/s. Seema Plastic Industries Mainpuri Road, Shikohabad. The lessor is wife of the petitioner No. 1 a