Hon’ble Arun Tandon, J.—This writ petition has been filed for quashing the order dated 26.09.2005 passed in proceedings under Section 33/47-A of the (Indian) Stamp Act in Case No. 349 of 2004-05 as also the Appellate Order dated 25.4.2011 passed in Stamp Appeal No. 70 of 2005-06 preferred under Section 56(1-A) of the (Indian) Stamp Act, 1899.

2. Facts in short giving rise to the present writ petition are as follows :

Petitioner before this Court claims to have entered into an agreement dated 22.9.2002 with M/s. Anubhav Hotels ad Resorts (Ltd.). Both the parties to the agreement are Companies duly incorporated under the Companies Act. A copy of the agreement entered into between the parties has been brought on record as Annexure-1 to the writ petition. This agreement was executed on an stamp paper of Rs. 100/- only. Petitioner has been termed as Operator while the respondent Company has been termed as owner in the agreement. The agreement is for developing an hospitality facility in the building situate in the property A-79-A, Sector 16 NOIDA known as Savoy Suites. The Additional District Magistrate (Finance and Revenue) treating the document to be a lease deed, issued notice