T. GEORGE JOSEPH, J.

This is a revision against the order dated 14-1-2003 passed by Shri Cheda Lal, Deputy Commissioner Stamp, Agra. The Deputy Commissioner held that the document under examination was a lease deed and Stamp Duty amounting to Rs. 83,22,900 was chargeable on it. He had also ordered the recovery of interest on the amount, at the rate of 1. 5% from the date of execution of the document.

2. The disputed doucment was recovered from the office of the Agra Municipal Corporation when the officers of the Registration Department inspected it. The Registration department considers the document chargeable under the Stamp Act. They argue that it is a lease deed, which is chargeable at par with a conveyance. The document is drafted as a licence agreement and the second party argues that it is not a lease deed and does not attract stamp duty at par with a conveyance. It is undisputed that the document was not registered and that a lease deed is compulsory to be registered under the Registration Act and the Transfer of Property Act. The department argues that the document was deceptively drafted as a licence agreement to defeat the provisions of the Stamp Act and is, indeed a leas

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