These two writ petitions have been filed, challenging the common order dated 17.01.2002 passed in Stamp Revision No. 7 of 2000-2001 and Stamp Revision No.8 of 2000-2001, confirming the orders dated 7.3.2000 passed in Case No. 172/1597 and 173/1598 under Section 47-A/33 of the Indian Stamp Act, 1899. The petitioner has also challenged the aforesaid orders dated 7.3.2000 passed by the Addi­tional District Magistrate (Transgomti), Lucknow, wherein the deficiency of stamp duty of Rs. 2,66,900/- plus penalty of the like amount, in total Rs.5,33,800/- has been di­rected to be made good by the petitioner No. 2 in Case Nos. 172/1597 and 173/1598, sepa­rately.

2. Heard Mr. T.N. Gupta, learned counsel for the petitioners as well as learned Stand­ing Counsel and perused the records.

3. The facts of the case, in brief, are that the petitioner No. 1 is a recognized educa­tion institution (Girls Degree College). The petitioner college for its charitable and educational purposes had taken a lease of 1 bigha 5 biswa of land, situated at village Para, Pergana Tehsil and District Lucknow bear­ing Khasras No. 1365 and 1366 for a period of 90 years by two separate lease-deeds on a yearly rent of Rs.3000

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