Hon’ble Amitava Lala, ACJ.—The petitioners in the aforesaid writ petitions are brother and sisters. There is no dispute with regard to conversion of leasehold Nazul land of the petitioners to freehold excepting two issues:

(a) Whether 20% rebate will be given to the petitioners as per the Government order dated 10th December, 2002 or 10% as per the Government order dated 21st October, 2008 on account of deposit of requisite amount within 90 days from the date of demand notice?

(b) What would be the appropriate circle rate applicable to the respective petitioners?

Therefore, let us discuss both the points one after another.

2. So far as first point is concerned, three separate lease-deeds were executed and registered by the authority in favour of the petitioners on 25th September, 2007 giving separate plot numbers i.e.. Plot Nos. 146-A/1, 146-A/2 and 146-A/3, Civil Station, Allahabad. Thereafter, the petitioners applied for conversion of such leasehold lands to freehold on or before 25th June, 2008 as per the Government order dated 10th December, 2002 upon deposit of 25% amount of the self assessed value. On 21st October, 2008 subsequent Government order came into force. Res